उत्तमसमो रथ्यो वृषश्च मध्यमः ॥ कZ_०२.३०.२१ ॥
uttamasamo rathyo vṛṣaś ca madhyamaḥ
Kuda penarik kereta (rathya) diperlakukan setara dengan kelas utama; dan banteng (vṛṣa) setara dengan kelas menengah.
To unify accounting, rationing, and assignment decisions across cavalry and transport units using a common grading framework.