स चेदज्ञानादिभिः परिहापयति तदेनं यथागुणं दापयेत् ॥ कZ_०२.९.१४ ॥
sa ced ajñānādibhiḥ parihāpayati tad enaṃ yathāguṇaṃ dāpayet
Si causa el faltante por ignorancia y cosas semejantes, debe obligársele a pagar una restitución proporcional a su grado de culpa/competencia (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.