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Sutra 6

कोशभाण्डागाराक्षशालाभ्यश्चतुर्भागमूल्येषु एत एव द्विगुणा दण्डाः ॥ कZ_०४.९.०६ ॥

kośabhāṇḍāgārākṣaśālābhyaś caturbhāgamūlyeṣu eta eva dviguṇā daṇḍāḥ

For theft from the treasury/storehouse and from the gaming house—where valuation is taken as one-quarter—the same penalties apply but doubled.

कोशtreasury
कोश:
TypeNoun
Rootकोश
Formपुंलिङ्ग; प्रथमा/द्वितीया एकवचन (समासाङ्ग)
भाण्डागारstorehouse/warehouse
भाण्डागार:
TypeNoun
Rootभाण्ड + आगार
Formनपुंसकलिङ्ग; प्रथमा/द्वितीया एकवचन (समासाङ्ग)
अक्षशालाgaming house / dice-house
अक्षशाला:
TypeNoun
Rootअक्ष + शाला
Formस्त्रीलिङ्ग; प्रथमा/द्वितीया एकवचन (समासाङ्ग)
अभ्यःfrom/than (ablative plural ending used with the preceding list)
अभ्यः:
TypeParticle
Rootअस््मद्? (न)
Formअपादानार्थे पञ्चमी-बहुवचन-प्रत्ययः (समासान्त-रूपम्); ‘...-आभ्यः’ = ‘from/than ...’
चतुर्भागमूल्येषुin cases assessed at one-fourth value (quarter-value cases)
चतुर्भागमूल्येषु:
TypeNoun
Rootचतुर् + भाग + मूल्य
Formनपुंसकलिङ्ग; सप्तमी बहुवचन; ‘चतुर्भाग-मूल्य’ = ‘value at one-fourth (of the goods/amount)’
एतेthese
एते:
TypePronoun
Rootएतद्
Formपुंलिङ्ग; प्रथमा बहुवचन
एवindeed/only/just
एव:
TypeParticle
Rootएव
Formनिपात
द्विगुणाःdouble (twofold)
द्विगुणाः:
TypeAdjective
Rootद्वि + गुण
Formपुंलिङ्ग; प्रथमा बहुवचन; ‘twofold/double’ (qualifying दण्डाः)
दण्डाःpenalties/fines
दण्डाः:
TypeNoun
Rootदण्ड
Formपुंलिङ्ग; प्रथमा बहुवचन
K
kośa
B
bhāṇḍāgāra
A
akṣaśālā

FAQs

These are high-risk, high-leakage nodes (cash/valuables turnover). Doubling penalties compensates for enforcement difficulty and protects fiscal integrity.

An institutional valuation convention (possibly conservative accounting) paired with harsher sanctions to maintain deterrence despite lower assessed value.