एकशीर्षकः शुद्धो हारः ॥ कZ_०२.११.१७ ॥
ekaśīrṣakaḥ śuddho hāraḥ
ایکشیِرشک (ایک سِرا/ایک سر والا) ہار ‘شُدھ ہار’ کہلاتا ہے۔
A baseline/standard form (and possibly unmixed material composition) used as the reference category for comparison and valuation.
Terminal structure affects workmanship, material use, and therefore valuation—critical for procurement and audit.