उत्तमसमो रथ्यो वृषश्च मध्यमः ॥ कZ_०२.३०.२१ ॥
uttamasamo rathyo vṛṣaś ca madhyamaḥ
रथ्यः उत्तमसमः; वृषश्च मध्यमः (इति मानम्)।
To unify accounting, rationing, and assignment decisions across cavalry and transport units using a common grading framework.