16 aparaM kSudramahaddhanidaridramuktadAsAn sarvvAn dakSiNakare bhAle vA kalaGkaM grAhayati|
17 tasmAd ye taM kalaGkamarthataH pazo rnAma tasya nAmnaH saMkhyAGkaM vA dhArayanti tAn vinA pareNa kenApi krayavikraye karttuM na zakyete|
18 atra jJAnena prakAzitavyaM| yo buddhiviziSTaH sa pazoH saMkhyAM gaNayatu yataH sA mAnavasya saMkhyA bhavati| sA ca saMkhyA SaTSaSTyadhikaSaTzatAni|
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