शाल्यादि ज्येष्ठं षण्डो मध्यमः इक्षुः प्रत्यवरः ॥ कZ_०२.२४.२० ॥
śālyādi jyeṣṭhaṃ ṣaṇḍo madhyamaḥ ikṣuḥ pratyavaraḥ
Rice and the like are foremost; sugarcane-plantations (ṣaṇḍa) are of middle rank; sugarcane (ikṣu) is comparatively inferior (for state preference/ordering).
Rice is a staple with broad food-security value and typically steadier administrative returns; cane can be more input-intensive and risk-prone.