मूल्यं भागो व्याजी परिघः कॢप्तम् (क्लृप्तम्) रूपिकमत्ययश्चायमुखम् ॥ कZ_०२.६.१० ॥
mūlyaṃ bhāgo vyājī parighaḥ kḷptam (klṛptam) rūpikamatyayaścāyamukham
‘Saluran pemasukan’ (āya-mukha) adalah: mūlya (penerimaan nilai/harga); bhāga (bagian/porsi); vyājī (bunga/biaya pembiayaan); parigha (pungutan gerbang/palang); kḷptam/klṛptam (pungutan yang ditetapkan/terstandar); rūpikam (penerimaan tunai); dan atyaya (tunggakan serta denda atas kelalaian).
Āya-śarīra lists sectors/sources (fort, realm, mines, forests, etc.); āya-mukha lists accounting modes by which receipts are realized (price, share, interest, toll, assessed levy, cash, arrears).