Sutra 37

भक्षयतोऽष्टगुणः ॥ कZ_०२.७.३७ ॥

bhakṣayato 'ṣṭaguṇaḥ

For consuming (misappropriating) the goods, the penalty is eightfold.

भक्षयतःof the two eaters/consumers; of those who appropriate
भक्षयतः:
TypeVerb (verbal participle used substantively)
Rootभक्ष्
Formधातु: भक्ष् (भ्वादि); शतृ-प्रत्ययान्त वर्तमानकाले कृदन्त (भक्षयत्) ; प्रथमा/षष्ठी/सप्तमी द्विवचन-रूपम्: भक्षयतः; here used in genitive dual sense ‘of the two who eat/consume’ (context-dependent)
अष्टगुणःeightfold; eight times (as a multiplier)
अष्टगुणः:
TypeNoun (with numeral prefix)
Rootगुण
Formपुंलिङ्ग; प्रथमा एकवचन; अष्ट + गुण = ‘eightfold’; agrees with an implied noun (e.g., दण्डः/प्रत्यवायः/द्रव्यं) from context
C
custodian/official handling goods

FAQs

Record defects harm auditability; consumption is direct conversion of state property, hence a much higher (eightfold) penalty.