चर्मणां मृदु स्निग्धं बहुलरोम च श्रेष्ठम् ॥ कZ_०२.११.९६ ॥
carmaṇāṃ mṛdu snigdhaṃ bahularoma ca śreṣṭham
皮革製品のうち、柔らかく、つやがあり(油なめしで)、毛が密なものが最上等とされる。
It defines objective quality markers for leather so state buyers can grade, price, and detect adulteration/substitution.
Softness (mṛdu), good finish/unctuousness (snigdha), and abundant hair/fur (bahularoma).