सुवर्णरजतवज्रमणिमुक्ताप्रवालाश्वहस्तिपण्याः पञ्चाशत्कराः ॥ कZ_०५.२.१७ ॥
suvarṇarajatavajramaṇimuktāpravālāśvahastipaṇyāḥ pañcāśatkarāḥ
Barang dagangan berupa emas, perak, intan, permata, mutiara, karang merah, kuda, dan gajah dikenai bea lima puluh (kara).
They are strategic-military assets and high-value commodities; taxing and tracking them strengthens both revenue and state security control.