कुक्कुटसूकरमर्धं दद्यात्क्षुद्रपशवः षड्भागं गोमहिषाश्वतरखरोष्ट्राश्च दशभागम् ॥ कZ_०५.२.२७ ॥
kukkuṭasūkaram ardhaṃ dadyāt kṣudrapaśavaḥ ṣaḍbhāgaṃ gomahiṣāśvatarakharoṣṭrāś ca daśabhāgam
Para aves e porcos, deve-se dar a metade; para o gado miúdo, a sexta parte; e para vacas, búfalos, mulas, burros e camelos, a décima parte.
A share-based levy calibrated by animal category—likely reflecting differing reproduction rates, market value, and ease of concealment.
It functions as a census/registry mechanism for herds and enables state oversight of food supply, transport animals, and military logistics.