तेन पण्यं कुप्यमायुधं च व्याख्यातम् ॥ कZ_०२.५.१५ ॥
tena paṇyaṃ kupyam āyudhaṃ ca vyākhyātam
Dengan (prosedur yang disebut sebelumnya) itu, barang dagangan, barang berharga/treasure-goods (kupya), dan senjata juga telah dijelaskan/diatur.
To extend the same custody-and-accounting rules to all categories of state-held goods—trade commodities, valuables, and weapons—so no category escapes audit discipline.