क्षौद्रं मार्द्वीकं च मधु ॥ कZ_०२.१५.१६ ॥
kṣaudraṃ mārdvīkaṃ ca madhu.
क्षौद्रम् मार्द्वीकं च—एते मधुवर्गे अन्तर्भवतः।
To set a clear taxable/regulable category for commodities that often require licensing, controlled sale, and strict accounting.