तेषामानुपूर्व्या यावानर्थोपघातस्तावानेकोत्तरो दण्डः इति मानवाः ॥ कZ_०२.७.११ ॥
teṣām ānupūrvyā yāvān arthopaghātas tāvān ekottaro daṇḍaḥ iti mānavāḥ.
マーナヴァ派によれば、これらの順序に従い、物的損害の程度に応じて刑罰は段階的に加重されるべきである。
It aligns deterrence with the magnitude of loss to the state, discouraging high-impact fraud while maintaining perceived fairness and enforceability.