विपर्यये कार्मिकस्य द्विगुणः ॥ कZ_०२.७.२३ ॥
viparyaye kārmikasya dviguṇaḥ
ವ್ಯತ್ಯಾಸ/ಅನಿಯಮ ಕಂಡುಬಂದರೆ ಹೊಣೆಗಾರ ಕಾರ್ಯನಿರ್ವಾಹಕನ ದಂಡ (ಬಾಧ్యత) ದ್ವಿಗುಣ.
It operationalizes deterrence: when accounts do not reconcile, the responsible agent bears an enhanced (double) sanction to discourage manipulation and negligence.