कोष्ठपण्यकुप्यायुधागारेभ्यः कुप्यभाण्डोपस्करापहारेष्वर्धमूल्येषु एत एव दण्डाः ॥ कZ_०४.९.०५ ॥
koṣṭhapaṇyakupyāyudhāgārebhyaḥ kupyabhāṇḍopaskarāpahāreṣu ardhamūlyeṣu eta eva daṇḍāḥ
कोठार, मालभांडार किंवा शस्त्रागार येथून उपभोग्य वस्तू, भांडी किंवा उपकरणे चोरल्यास—मूल्यांकन अर्ध्या किमतीने केल्यावर—पूर्वी सांगितलेले तेच दंड लागू होतील।
It can reflect standardized accounting/valuation for stored goods (e.g., depreciation, bulk valuation, or recovery assumptions) while keeping penalties consistent.
Kauṭilya links penalties to administratively defined valuation rules to simplify enforcement across multiple storage institutions.