पञ्चभागवृद्धिर्गोधूमः सक्तवश्च ॥ कZ_०२.१५.२८ ॥
pañca-bhāga-vṛddhir godhūmaḥ saktavaś ca
गोधूमः सक्तवश्च पञ्चभागवृद्ध्या गणनीयौ।
It defines a fixed conversion factor for issuing/recording wheat and parched flour so officials cannot manipulate weights after processing.