उत्तमसमो रथ्यो वृषश्च मध्यमः ॥ कZ_०२.३०.२१ ॥
uttamasamo rathyo vṛṣaś ca madhyamaḥ
车马(rathya)应按上等马对待;公牛(vṛṣa)则相当于中等等级。
To unify accounting, rationing, and assignment decisions across cavalry and transport units using a common grading framework.