द्रव्याणामाधानं विक्रयं च कुर्यात् ॥ कZ_०३.२०.११ ॥
dravyāṇām ādhānaṃ vikrayaṃ ca kuryāt
He (the superintendent) shall manage the depositing/holding of valuables and also their sale.
Centralizing custody and transactions reduces private tampering, enables record-keeping, and makes enforcement and revenue collection administratively feasible.