कोष्ठपण्यकुप्यायुधागारेभ्यः कुप्यभाण्डोपस्करापहारेष्वर्धमूल्येषु एत एव दण्डाः ॥ कZ_०४.९.०५ ॥
koṣṭhapaṇyakupyāyudhāgārebhyaḥ kupyabhāṇḍopaskarāpahāreṣu ardhamūlyeṣu eta eva daṇḍāḥ
For theft of consumables, vessels, or equipment from warehouses, merchandise stores, or armories—when assessed at half the value—the same penalties apply (as previously stated).
It can reflect standardized accounting/valuation for stored goods (e.g., depreciation, bulk valuation, or recovery assumptions) while keeping penalties consistent.
Kauṭilya links penalties to administratively defined valuation rules to simplify enforcement across multiple storage institutions.