धान्यपशुहिरण्यकुप्यविष्टिप्रतिकरमिदमेतावदिति निबन्धयेत् ॥ कZ_०२.३५.०१ ॥
dhānyapaśuhiraṇyakupyaviṣṭipratikaram idam etāvad iti nibandhayet
Ia harus mencatat dalam jadwal/daftar tetap: ‘sekian jumlah yang terutang dalam bentuk gandum/hasil bumi, ternak, emas/uang tunai, komoditas, dan kerja wajib/layanan (atau penggantiannya).’
To treat revenue as a portfolio (produce, livestock, cash, goods, and labour) and to standardize how each is assessed and recorded for predictable collection.
Because enforceable taxation depends on written schedules—reducing arbitrariness, leakage, and disputes over what is due.