पञ्चभागवृद्धिर्गोधूमः सक्तवश्च ॥ कZ_०२.१५.२८ ॥
pañca-bhāga-vṛddhir godhūmaḥ saktavaś ca
小麦とサクトゥ(炒り粉)は、五分の一の増加分を加えて算定する(すなわち会計上の係数に 1/5 を加える)。
It defines a fixed conversion factor for issuing/recording wheat and parched flour so officials cannot manipulate weights after processing.