गण्यपण्येष्वष्टभागं पण्यमूल्येष्वपहरतः षण्णवतिर्दण्डः ॥ कZ_०४.२.१४ ॥
gaṇyapaṇyeṣv aṣṭabhāgaṃ paṇyamūlyeṣv apaharataḥ ṣaṇṇavatir daṇḍaḥ
For one who, in countable goods, misappropriates an eighth part of the goods’ value, the penalty is ninety-six (paṇas).
Goods sold by count (units/pieces), where cheating occurs by under-delivery or manipulating unit counts/valuation.
It standardizes enforcement by linking fraud magnitude to a clear threshold, enabling predictable adjudication.