सुवर्णरजतवज्रमणिमुक्ताप्रवालाश्वहस्तिपण्याः पञ्चाशत्कराः ॥ कZ_०५.२.१७ ॥
suvarṇarajatavajramaṇimuktāpravālāśvahastipaṇyāḥ pañcāśatkarāḥ
金・銀・ダイヤモンド・宝石・真珠・珊瑚・馬・象から成る商品には、五十(カラ)の関税を課す。
They are strategic-military assets and high-value commodities; taxing and tracking them strengthens both revenue and state security control.