कोशभाण्डागाराक्षशालाभ्यश्चतुर्भागमूल्येषु एत एव द्विगुणा दण्डाः ॥ कZ_०४.९.०६ ॥
kośabhāṇḍāgārākṣaśālābhyaś caturbhāgamūlyeṣu eta eva dviguṇā daṇḍāḥ
कोष/भांडारगृह आणि जुगारघर येथून चोरी झाल्यास—जिथे मूल्यांकन चतुर्थांश किमतीने केले जाते—तेच दंड लागू होतील, पण दुप्पट।
These are high-risk, high-leakage nodes (cash/valuables turnover). Doubling penalties compensates for enforcement difficulty and protects fiscal integrity.
An institutional valuation convention (possibly conservative accounting) paired with harsher sanctions to maintain deterrence despite lower assessed value.