Manava Dharmashastra 5.117

5.117

bahutvaṃ dhānyānāṃ droṇādhikye smaryate | anye tu puruṣāpekṣayā deśakālāpekṣayā ca varṇayanti | kasyaciddurgatasya kuḍavārdhamapi bahu bhavati | tathā kasyāṃcidavasthāyāṃ vardhitakośo bahutāmeti | yathāha baudhāyanaḥ ( dharma sū. 1|

Medhātithi’s commentary (manubhāṣya):
Grains are declared as to be regarded to be ‘in large quantities’ when they are more than one ‘droṇa’ in weight (about thirty-two seers). Others hold that they are to be regarded as ‘much’ in relation to particular men and to particular time and place; e.g., for one who is in a poor condition, even a ‘kudava’ (a quarter seer) may be ‘much’; similarly under certain conditions, grain is regarded as ‘much’, only when there is a large accumulation. Says Baudhāyana (Dharmasūtra 1.5.47)—‘One shall employ the method of purification after having duly considered the place, time, the man himself, the substance, the use to which ft is going to be put, its origin and condition.’