कुक्कुटसूकरमर्धं दद्यात्क्षुद्रपशवः षड्भागं गोमहिषाश्वतरखरोष्ट्राश्च दशभागम् ॥ कZ_०५.२.२७ ॥
kukkuṭasūkaram ardhaṃ dadyāt kṣudrapaśavaḥ ṣaḍbhāgaṃ gomahiṣāśvatarakharoṣṭrāś ca daśabhāgam
鶏と豚については半分を納め、小家畜については六分の一を納め、牛・水牛・ラバ・ロバ・ラクダについては十分の一を納めるべきである。
A share-based levy calibrated by animal category—likely reflecting differing reproduction rates, market value, and ease of concealment.
It functions as a census/registry mechanism for herds and enables state oversight of food supply, transport animals, and military logistics.