विपर्यये तमेव प्रति स्यात् ॥ कZ_०२.७.२० ॥
viparyaye tameva prati syāt
विपरीत स्थिति में वही दायित्व उसी व्यक्ति पर होगा।
Whichever side benefits from or causes the irregular change in entries bears liability; if circumstances reverse, the charge follows the responsible party.