BaudhDhS, 2, 3, 3.1 samaśaḥ sarveṣām aviśeṣāt //

ĀpŚS, 20, 9, 14.1 dakṣiṇākāle yad abrāhmaṇānāṃ dikṣu vittaṃ tat tryahe samaśaḥ prativibhajyānvahaṃ dadāti //