चतुर्विंशतिरर्धगुच्छः ॥ कZ_०२.११.१३ ॥
caturviṃśatir ardhagucchaḥ
ਚੌਵੀ (ਮਿਲ ਕੇ) ‘ਅਰਧਗੁੱਛ’ (ਅੱਧਾ ਗੱਠ) ਬਣਦੇ ਹਨ।
It prevents ad hoc splitting (which invites pilferage) by making partial issues formally measurable and auditable.