विपर्यये कार्मिकस्य द्विगुणः ॥ कZ_०२.७.२३ ॥
viparyaye kārmikasya dviguṇaḥ
অমিল/অনিয়ম হলে দায়ী কর্মচারীর দণ্ড (দায়) দ্বিগুণ হয়।
It operationalizes deterrence: when accounts do not reconcile, the responsible agent bears an enhanced (double) sanction to discourage manipulation and negligence.