Texas law defines "Abuse unit" thus (Health and Safety Code, Title 6, Subtitle C, Chapter 481, Subchapter A, Section 481.002):
(A) except as provided by Paragraph (B):
(i) a single unit on or in any adulterant, dilutant, or similar
carrier medium, including marked or perforated blotter paper, a
tablet, gelatin wafer, sugar cube, or stamp, or other medium that
contains any amount of a controlled substance listed in Penalty
Group 1-A, if the unit is commonly used in abuse of that
substance; or
(ii) each quarter-inch square section of paper, if the adulterant,
dilutant, or carrier medium is paper not marked or perforated into
individual abuse units; or
(B) if the controlled substance is in liquid or solid form, 40 micrograms
of the controlled substance including any adulterant or dilutant.
The most well-known substance in "Penalty Group 1-A" is LSD. The term "Abuse unit" is used in order to fairly prosecute possession or manufacture of drugs that are usually dosed with blotter paper (and other hard-to-measure mediums).
"BroâKady just boofed five abuse units of LSD!"