कालायसपिण्डः पञ्चभागक्षयः ॥ कZ_०४.१.४१ ॥
kālāyasapiṇḍaḥ pañcabhāgakṣayaḥ
A lump (ingot) of iron (kālāyasa) is to be discounted by one-fifth (20%) [as allowable loss/deficiency].
The state recognizes material-specific processing loss/impurity risks and encodes them into uniform valuation rules to reduce bargaining and manipulation.