काष्ठवेणुपाषाणमृद्भाण्डपक्वान्नहरितपण्याः पञ्चकराः ॥ कZ_०५.२.२२ ॥
kāṣṭhaveṇupāṣāṇamṛdbhāṇḍapakvānnaharitapaṇyāḥ pañcakarāḥ
Dealers in wood, bamboo, stone, earthenware vessels, cooked food, and green produce shall pay a five (unit) tax/due.
A lighter levy on daily necessities helps keep prices stable and avoids burdening subsistence consumption while still registering trade.