विपर्यये कार्मिकस्य द्विगुणः ॥ कZ_०२.७.२३ ॥
viparyaye kārmikasya dviguṇaḥ
မညီမညာမှု/မမှန်ကန်မှု ဖြစ်ပါက တာဝန်ခံ အရာရှိ၏ ပြစ်ဒဏ် (တာဝန်ခံမှု) သည် နှစ်ဆ ဖြစ်သည်။
It operationalizes deterrence: when accounts do not reconcile, the responsible agent bears an enhanced (double) sanction to discourage manipulation and negligence.