चतुर्विंशतिरर्धगुच्छः ॥ कZ_०२.११.१३ ॥
caturviṃśatir ardhagucchaḥ
ચોવીસ (મળી) ‘અર્ધગુચ્છ’ (અડધો ગોઠ) થાય છે.
It prevents ad hoc splitting (which invites pilferage) by making partial issues formally measurable and auditable.