तेषामानुपूर्व्या यावानर्थोपघातस्तावानेकोत्तरो दण्डः इति मानवाः ॥ कZ_०२.७.११ ॥
teṣām ānupūrvyā yāvān arthopaghātas tāvān ekottaro daṇḍaḥ iti mānavāḥ.
Menurut Mānavas: dalam urutan itu, hukuman harus meningkat setahap demi setahap sebanding dengan besarnya kerugian materi yang ditimbulkan.
It aligns deterrence with the magnitude of loss to the state, discouraging high-impact fraud while maintaining perceived fairness and enforceability.