गृहीत्वा वेतनं कर्माकुर्वत्या अङ्गुष्ठसंदंशं दापयेत्भक्षितापहृतावस्कन्दितानां च ॥ कZ_०२.२३.१५ ॥
gṛhītvā vetanaṃ karmākurvatyā aṅguṣṭhasaṃdaṃśaṃ dāpayet bhakṣitāpahṛtāvaskanditānāṃ ca
A worker who takes wages but does not perform the work shall be made to pay the aṅguṣṭha-saṃdaṃśa penalty; and there shall be penalty/compensation also for goods that are consumed, stolen, or carried off in a raid.
It treats wage-taking as acceptance of an obligation; non-performance becomes a punishable breach, protecting the treasury/employer from shirking and ensuring reliability of labor supply.