सीसत्रपुपिण्डो विंशतिभागक्षयः ॥ कZ_०४.१.३९ ॥
sīsatrapupiṇḍo viṃśatibhāgakṣayaḥ
A lump (ingot) of lead (sīsa) and tin (trapu) is to be discounted by one-twentieth (5%) [when valued/exchanged], allowing for loss/deficiency.
It standardizes valuation and prevents disputes or arbitrary deductions during exchange, enabling predictable revenue accounting and reducing corruption opportunities.