तज्जातकरणाधिष्ठितः पुराणं नवं च रत्नं सारं फल्गु कुप्यं वा प्रतिगृह्णीयात् ॥ कZ_०२.५.०८ ॥
tajjāta-karaṇa-adhiṣṭhitaḥ purāṇaṃ navaṃ ca ratnaṃ sāraṃ phalgu kupyaṃ vā pratigṛhṇīyāt.
Un funcionario que supervise el departamento correspondiente debe aceptar (en custodia) los bienes—viejos o nuevos—ya sean joyas, sustancias valiosas, mercancías menores o productos básicos.
Functional specialization: each class of goods is handled by the competent office, improving expertise, traceability, and auditability.