ते षोडश धरणं शौम्ब्यानि वा विंशतिः ॥ कZ_०२.१९.०६ ॥
te ṣoḍaśa dharaṇaṃ śaumbyāni vā viṃśatiḥ
Những māṣaka bạc ấy—16—hợp thành 1 dharaṇa; hoặc theo cách tính của Śaumbyāni thì 20 [māṣaka] hợp thành 1 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.