पिष्टमामं कुल्माषाश्चाध्यर्धगुणाः ॥ कZ_०२.१५.३२ ॥
piṣṭam āmaṃ kulmāṣāś cādhy-ardha-guṇāḥ
生面粉(piṣṭa;未烘未煮)与 kulmāṣa(煮或浸泡的谷粒/豆类制品)应按一倍半计(1.5 倍)。
Because processing and preparation embed labor/fuel costs and change bulk/serving equivalence; the multiplier standardizes value/issue in state accounts.