विपर्यये कार्मिकस्य द्विगुणः ॥ कZ_०२.७.२३ ॥
viparyaye kārmikasya dviguṇaḥ
ବିସଙ୍ଗତି/ଅନିୟମ ହେଲେ ଦାୟୀ କର୍ମଚାରୀଙ୍କ ଦଣ୍ଡ (ଦାୟିତ୍ୱ) ଦ୍ୱିଗୁଣ ହୁଏ।
It operationalizes deterrence: when accounts do not reconcile, the responsible agent bears an enhanced (double) sanction to discourage manipulation and negligence.