पञ्चभागवृद्धिर्गोधूमः सक्तवश्च ॥ कZ_०२.१५.२८ ॥
pañca-bhāga-vṛddhir godhūmaḥ saktavaś ca
Gandum dan saktu (tepung sangrai) harus dihitung dengan kenaikan seperlima (yakni menambahkan 1/5 dalam pengali pembukuan).
It defines a fixed conversion factor for issuing/recording wheat and parched flour so officials cannot manipulate weights after processing.