Kautilya's Arthashastra 2.29.4

2.29.4

jaradgudhenugarbhiṇīpaṣṭhauhīvatsatarīṇāṃ samavibhāgaṃ rūpaśatam ekaḥ pālayet //

(2) When a single person rears a hundred heads (rúpasatam) made up of equal numbers of each of aged cows, milch cows, pregnant cows, heifers, and calves (vatsatari) and gives (to the owner) 8 várakas of clarified butter per annum, as well as the branded skin (of dead cows if any), that system is called ‘herds surrendered for a fixed amount of dairy produce.’