विपर्यये कार्मिकस्य द्विगुणः ॥ कZ_०२.७.२३ ॥
viparyaye kārmikasya dviguṇaḥ
अनियमितता/तफावत आढळल्यास जबाबदार कार्मिकाचा दंड (देयता) दुप्पट होतो.
It operationalizes deterrence: when accounts do not reconcile, the responsible agent bears an enhanced (double) sanction to discourage manipulation and negligence.