विंशतिगुणः इत्यौशनसाः ॥ कZ_०२.७.१४ ॥
viṃśatiguṇaḥ ityauśanasāḥ
(ບາງຄົນເຫັນວ່າ) ຄວນເປັນ 20 ເທົ່າ—ດັ່ງທີ່ຜູ້ຕິດຕາມຂອງ ອຸສນະ (Uśanas) ກ່າວໄວ້.
To maximize deterrence in revenue matters where concealment is easy and losses compound; Kauṭilya later tempers this with proportionality.