तद्वैयावृत्यकराणामर्धदण्डाः ॥ कZ_०२.५.१८ ॥
tad-vaiyāvṛtya-karāṇām ardha-daṇḍāḥ
その者に(当該国庫業務で)随伴・補助の役務を行う者については、刑罰は(主刑の)半分とする。
It differentiates principal and accessory culpability: the primary custodian bears the highest responsibility, while assistants receive proportionate (reduced) punishment.