उदारकस्तुल्यः यवा गोधूमाश्च क्षुण्णाः तिला यवा मुद्गमाषाश्च घृष्टाः ॥ कZ_०२.१५.२७ ॥
udārakas-tulyaḥ yavā godhūmāś ca kṣuṇṇāḥ tilā yavā mudga-māṣāś ca ghṛṣṭāḥ
କୁଟା ଯବ ଓ ଗହମକୁ ଉଦାରକ ସମତୁଲ୍ୟ ଧରିବା; ସେପରି ଘଷା/ଛିଲା ତିଳ ଓ ଯବ, ଏବଂ ଘଷା/ଛିଲା ମୁଦ୍ଗ (ମୁଗ) ଓ ମାଷ (ଉଡ଼ଦ) ମଧ୍ୟ (ହିସାବ/ଜାରିରେ) ସମତୁଲ୍ୟ ଧରିବା।
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.