जातिरूपलक्षणप्रमाणागममूल्यनिक्षेपैश्चोपलभेत ॥ कZ_०२.१८.०४ ॥
jāti-rūpa-lakṣaṇa-pramāṇa-āgama-mūlya-nikṣepaiś copalabheta ||
He shall ascertain (goods) by their class/type, form, distinguishing marks, measure, source of acquisition, value, and deposit/entry (record).
By requiring multi-attribute verification (type, marks, measure, source, value, and ledger entry), making substitution and false entries harder.