तेषां कर्मफलविनिपाते तत्फलहानं दण्डः ॥ कZ_०२.२४.०४ ॥
teṣāṃ karmaphalavinipāte tatphalahānaṃ daṇḍaḥ
ତାଙ୍କର ନିୟୋଜିତ କାମ କରିବା ସମୟରେ ଉତ୍ପନ୍ନ ଫଳ/ଉତ୍ପାଦନ ନଷ୍ଟ ହେଲେ କିମ୍ବା ଅପବ୍ୟବହୃତ ହେଲେ, ଦଣ୍ଡ ହେବ ସେହି ଫଳହାନି (ସେହି ଲାଭ ଜବତ)।
It ties punishment to the measurable outcome (yield/output), discouraging negligence and aligning incentives with state productivity.
Officials or workers entrusted with state-regulated agricultural/irrigation operations, where outputs can be audited.