क्षौद्रं मार्द्वीकं च मधु ॥ कZ_०२.१५.१६ ॥
kṣaudraṃ mārdvīkaṃ ca madhu.
क्षौद्र (मध) आणि मार्द्वीक (द्राक्षमद्य)—हे ‘मधु’ (मध/मादक वर्ग) मध्ये येतात।
To set a clear taxable/regulable category for commodities that often require licensing, controlled sale, and strict accounting.