सुवर्णरजतवज्रमणिमुक्ताप्रवालाश्वहस्तिपण्याः पञ्चाशत्कराः ॥ कZ_०५.२.१७ ॥
suvarṇarajatavajramaṇimuktāpravālāśvahastipaṇyāḥ pañcāśatkarāḥ
सोने, चांदी, हिरा, मणी, मोती, प्रवाळ, घोडे व हत्ती—या मालावर पन्नास (कर) इतका शुल्क लागेल.
They are strategic-military assets and high-value commodities; taxing and tracking them strengthens both revenue and state security control.