उत्तमसमो रथ्यो वृषश्च मध्यमः ॥ कZ_०२.३०.२१ ॥
uttamasamo rathyo vṛṣaś ca madhyamaḥ
車馬(rathya)は最上等の馬と同等に扱うべきであり、牡牛(vṛṣa)は中等級に相当する。
To unify accounting, rationing, and assignment decisions across cavalry and transport units using a common grading framework.