ते षोडश धरणं शौम्ब्यानि वा विंशतिः ॥ कZ_०२.१९.०६ ॥
te ṣoḍaśa dharaṇaṃ śaumbyāni vā viṃśatiḥ
Ang mga pilak na māṣaka na iyon—labing-anim—ay bumubuo ng isang dharaṇa; o, sa pagbibilang na Śaumbyāni, dalawampu [māṣaka] ang bumubuo ng isang dharaṇa.
To integrate existing local practice into state accounting while still fixing an official conversion—reducing resistance and easing compliance.
Pragmatic standardization: unify the ledger through conversions even when local measures persist.