तेन पण्यं कुप्यमायुधं च व्याख्यातम् ॥ कZ_०२.५.१५ ॥
tena paṇyaṃ kupyam āyudhaṃ ca vyākhyātam
By that (procedure stated earlier), merchandise, valuables/treasure-goods, and weapons are also to be regulated/explained (i.e., governed under the same rules of custody, accounting, and control).
To extend the same custody-and-accounting rules to all categories of state-held goods—trade commodities, valuables, and weapons—so no category escapes audit discipline.