पञ्चभागवृद्धिर्गोधूमः सक्तवश्च ॥ कZ_०२.१५.२८ ॥
pañca-bhāga-vṛddhir godhūmaḥ saktavaś ca
小麦与 saktu(炒制面粉)应按增加五分之一计(即在核算系数中加上 1/5)。
It defines a fixed conversion factor for issuing/recording wheat and parched flour so officials cannot manipulate weights after processing.