तज्जातकरणाधिष्ठितः पुराणं नवं च रत्नं सारं फल्गु कुप्यं वा प्रतिगृह्णीयात् ॥ कZ_०२.५.०८ ॥
tajjāta-karaṇa-adhiṣṭhitaḥ purāṇaṃ navaṃ ca ratnaṃ sāraṃ phalgu kupyaṃ vā pratigṛhṇīyāt.
An officer supervising the appropriate department should accept (into custody) items—old or new—whether jewels, valuable substances, minor goods, or base commodities.
Functional specialization: each class of goods is handled by the competent office, improving expertise, traceability, and auditability.