मन्त्रिपरिषदं द्वादशामात्यान् कुर्वीत इति मानवाः ॥ कZ_०१.१५.४७ ॥
mantripariṣadaṃ dvādaśāmātyān kurvīta iti mānavāḥ
The Mānavas say: one should constitute a council of ministers consisting of twelve officials.
To record a competing institutional recommendation (a 12-member council) while his surrounding sutras stress minimizing participants for secrecy and decisiveness.