स चेदज्ञानादिभिः परिहापयति तदेनं यथागुणं दापयेत् ॥ कZ_०२.९.१४ ॥
sa ced ajñānādibhiḥ parihāpayati tad enaṃ yathāguṇaṃ dāpayet
If he causes the shortfall due to ignorance and the like, he should be made to pay restitution proportionate to his culpability/competence (yathāguṇa).
He separates loss from ignorance/incompetence from deliberate fraud, prescribing proportional recovery rather than automatic severe punishment.
Sanctions calibrated to role, responsibility, and degree of fault—an early proportionality doctrine in public administration.