उत्तमसमो रथ्यो वृषश्च मध्यमः ॥ कZ_०२.३०.२१ ॥
uttamasamo rathyo vṛṣaś ca madhyamaḥ
A carriage-horse (rathya) is to be treated as equivalent to a first-rate (horse); and a bull (vṛṣa) corresponds to the middle grade.
To unify accounting, rationing, and assignment decisions across cavalry and transport units using a common grading framework.