उत्तमसमो रथ्यो वृषश्च मध्यमः ॥ कZ_०२.३०.२१ ॥
uttamasamo rathyo vṛṣaś ca madhyamaḥ
Kuda kereta (rathya) hendaklah dianggap setara dengan (kuda) kelas pertama; dan lembu jantan (vṛṣa) bersamaan dengan gred pertengahan.
To unify accounting, rationing, and assignment decisions across cavalry and transport units using a common grading framework.