16 aparaM kShudramahaddhanidaridramuktadAsAn sarvvAn dakShiNakare bhAle vA kala NkaM grAhayati|

17 tasmAd ye taM kala NkamarthataH pasho rnAma tasya nAmnaH saMkhyA NkaM vA dhArayanti tAn vinA pareNa kenApi krayavikraye karttuM na shakyete|

18 atra j nAnena prakAshitavyaM| yo buddhivishiShTaH sa pashoH saMkhyAM gaNayatu yataH sA mAnavasya saMkhyA bhavati| sA cha saMkhyA ShaTShaShTyadhikaShaTshatAni|