कुक्कुटसूकरमर्धं दद्यात्क्षुद्रपशवः षड्भागं गोमहिषाश्वतरखरोष्ट्राश्च दशभागम् ॥ कZ_०५.२.२७ ॥
kukkuṭasūkaram ardhaṃ dadyāt kṣudrapaśavaḥ ṣaḍbhāgaṃ gomahiṣāśvatarakharoṣṭrāś ca daśabhāgam
对家禽和猪,应缴一半;对小型牲畜,缴六分之一;对牛、水牛、骡、驴和骆驼,缴十分之一。
A share-based levy calibrated by animal category—likely reflecting differing reproduction rates, market value, and ease of concealment.
It functions as a census/registry mechanism for herds and enables state oversight of food supply, transport animals, and military logistics.