निम्बकुशाम्रकपित्थादीनां पञ्चभागः ॥ कZ_०२.१५.३९ ॥
nimbakuśāmrakapitthādīnāṃ pañcabhāgaḥ
ສໍາລັບວັດຖຸເຊັ່ນ neem, kuśa, ໝາກມ່ວງ, wood-apple (kapittha) ແລະອື່ນໆ ອັດຕາແມ່ນ 1/5 (pañcabhāga).
The text groups comparable inputs under a common standardized rate, simplifying procurement, auditing, and issue-accounting.