विंशतिगुणः इत्यौशनसाः ॥ कZ_०२.७.१४ ॥
viṃśatiguṇaḥ ityauśanasāḥ
(ಇತರರ ಅಭಿಪ್ರಾಯದಲ್ಲಿ) ದಂಡ ಇಪ್ಪತ್ತುಗುಣವಾಗಿರಬೇಕು—ಎಂದು ಉಶನಸ್ನ ಅನುಯಾಯಿಗಳು ಹೇಳುತ್ತಾರೆ.
To maximize deterrence in revenue matters where concealment is easy and losses compound; Kauṭilya later tempers this with proportionality.