पिष्टमामं कुल्माषाश्चाध्यर्धगुणाः ॥ कZ_०२.१५.३२ ॥
piṣṭam āmaṃ kulmāṣāś cādhy-ardha-guṇāḥ
Ang hilaw na harina (piṣṭa; hindi pa niluluto) at kulmāṣa (mga butil/pulso na pinakuluan o ibinabad) ay dapat bilangin sa isa’t kalahating beses (1.5×).
Because processing and preparation embed labor/fuel costs and change bulk/serving equivalence; the multiplier standardizes value/issue in state accounts.