उदारकस्तुल्यः यवा गोधूमाश्च क्षुण्णाः तिला यवा मुद्गमाषाश्च घृष्टाः ॥ कZ_०२.१५.२७ ॥
udārakas-tulyaḥ yavā godhūmāś ca kṣuṇṇāḥ tilā yavā mudga-māṣāś ca ghṛṣṭāḥ
La cebada y el trigo triturados deben considerarse equivalentes al udāraka; asimismo, el sésamo y la cebada frotados (descortezados/limpiados), y el mungo y el black gram frotados, deben considerarse equivalentes (para el cómputo y la entrega).
It creates a single accounting category so storekeepers can issue rations and record consumption using standardized equivalences despite different processing states.
Because processing changes usable yield and weight; the state needs explicit equivalence rules to prevent pilferage and disputes in measurement.