उदारकस्तुल्यः यवा गोधूमाश्च क्षुण्णाः तिला यवा मुद्गमाषाश्च घृष्टाः ॥ कZ_०२.१५.२७ ॥
udārakas-tulyaḥ yavā godhūmāś ca kṣuṇṇāḥ tilā yavā mudga-māṣāś ca ghṛṣṭāḥ
कुटलेले जव व गहू उदारकास तुल्य मानावेत; तसेच घासलेले/सोललेले तीळ व जव, आणि घासलेले/सोललेले मूग व माष (उडीद)ही (हिशेब/निर्गमात) तुल्य मानावेत।
It creates a single accounting category so storekeepers can issue rations and record consumption using standardized equivalences despite different processing states.
Because processing changes usable yield and weight; the state needs explicit equivalence rules to prevent pilferage and disputes in measurement.