पणोऽध्यर्धपणश्च सीतात्ययः ॥ कZ_०२.२२.१४ ॥
paṇo'dhyardhapaṇaśca sītātyayaḥ
العقوبة المتعلقة بالأرض/الإيراد الزراعي (sītā-atyaya) هي بانا واحد وبانا ونصف (كمبالغ مُقَدَّرة).
They operate as routine compliance charges for minor infractions, keeping the revenue system disciplined without resorting to heavy criminal sanctions.