क्षौद्रं मार्द्वीकं च मधु ॥ कZ_०२.१५.१६ ॥
kṣaudraṃ mārdvīkaṃ ca madhu.
Madu (kṣaudra) dan wain anggur (mārdvīka) diklasifikasikan di bawah «madhu» (kategori madu/bahan memabukkan).
To set a clear taxable/regulable category for commodities that often require licensing, controlled sale, and strict accounting.