सुवर्णरजतवज्रमणिमुक्ताप्रवालाश्वहस्तिपण्याः पञ्चाशत्कराः ॥ कZ_०५.२.१७ ॥
suvarṇarajatavajramaṇimuktāpravālāśvahastipaṇyāḥ pañcāśatkarāḥ
Merchandise consisting of gold, silver, diamonds, gems, pearls, corals, horses, and elephants shall bear a duty of fifty (karas).
They are strategic-military assets and high-value commodities; taxing and tracking them strengthens both revenue and state security control.