विपर्यये कार्मिकस्य द्विगुणः ॥ कZ_०२.७.२३ ॥
viparyaye kārmikasya dviguṇaḥ
En cas d’écart/irrégularité, la sanction (responsabilité) du fonctionnaire responsable est doublée.
It operationalizes deterrence: when accounts do not reconcile, the responsible agent bears an enhanced (double) sanction to discourage manipulation and negligence.