निम्बकुशाम्रकपित्थादीनां पञ्चभागः ॥ कZ_०२.१५.३९ ॥
nimbakuśāmrakapitthādīnāṃ pañcabhāgaḥ
Untuk bahan seperti nimba (neem), kuśa, mangga, kapittha (wood-apple), dan sejenisnya, ratenya adalah seperlima (pañcabhāga).
The text groups comparable inputs under a common standardized rate, simplifying procurement, auditing, and issue-accounting.