उदारकस्तुल्यः यवा गोधूमाश्च क्षुण्णाः तिला यवा मुद्गमाषाश्च घृष्टाः ॥ कZ_०२.१५.२७ ॥
udārakas-tulyaḥ yavā godhūmāś ca kṣuṇṇāḥ tilā yavā mudga-māṣāś ca ghṛṣṭāḥ
Ang dinurog na sebada at trigo ay ituturing na katumbas ng udāraka; gayundin, ang kinuskos (inalisan ng ipa/lininis) na linga at sebada, at ang kinuskos na munggo at black gram ay ituturing ding magkakatumbas (para sa pagtatala at paglalabas).
It creates a single accounting category so storekeepers can issue rations and record consumption using standardized equivalences despite different processing states.
Because processing changes usable yield and weight; the state needs explicit equivalence rules to prevent pilferage and disputes in measurement.