काष्ठवेणुपाषाणमृद्भाण्डपक्वान्नहरितपण्याः पञ्चकराः ॥ कZ_०५.२.२२ ॥
kāṣṭhaveṇupāṣāṇamṛdbhāṇḍapakvānnaharitapaṇyāḥ pañcakarāḥ
木材・竹・石・土器、調理済みの食物、および青物(青果)を扱う商人は、五(単位)の税/納付金を支払うべきである。
A lighter levy on daily necessities helps keep prices stable and avoids burdening subsistence consumption while still registering trade.