क्षौद्रं मार्द्वीकं च मधु ॥ कZ_०२.१५.१६ ॥
kṣaudraṃ mārdvīkaṃ ca madhu.
क्षौद्र (शहद) और मार्द्वीक (अंगूर-मदिरा)—ये ‘मधु’ (शहद/मादक वर्ग) में आते हैं।
To set a clear taxable/regulable category for commodities that often require licensing, controlled sale, and strict accounting.