गण्यपण्येष्वष्टभागं पण्यमूल्येष्वपहरतः षण्णवतिर्दण्डः ॥ कZ_०४.२.१४ ॥
gaṇyapaṇyeṣv aṣṭabhāgaṃ paṇyamūlyeṣv apaharataḥ ṣaṇṇavatir daṇḍaḥ
Para quien, en bienes contables, se apropia indebidamente de una octava parte del valor de los bienes, la pena es de noventa y seis (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.