कपिला वृत्तपुच्छा च । इति चर्मजातयः ॥ कZ_०२.११.९५ ॥
kapilā vṛttapucchā ca | iti carmajātayaḥ
കപിലാ, വൃത്തപുച്ഛാ—ഇവയാണ് ചർമ്മം (തോൽ) എന്നതിന്റേതായ വകഭേദങ്ങൾ.
Administrative completeness: maintaining authoritative lists of recognized material categories to support auditing, pricing, and enforcement against substitution.