कोष्ठपण्यकुप्यायुधागारेभ्यः कुप्यभाण्डोपस्करापहारेष्वर्धमूल्येषु एत एव दण्डाः ॥ कZ_०४.९.०५ ॥
koṣṭhapaṇyakupyāyudhāgārebhyaḥ kupyabhāṇḍopaskarāpahāreṣu ardhamūlyeṣu eta eva daṇḍāḥ
ଗୋଦାମ, ପଣ୍ୟଭଣ୍ଡାର କିମ୍ବା ଅସ୍ତ୍ରାଗାରରୁ ଭୋଗ୍ୟବସ୍ତୁ, ପାତ୍ର କିମ୍ବା ଉପକରଣ ଚୋରି ହେଲେ—ମୂଲ୍ୟାଙ୍କନ ଅର୍ଧମୂଲ୍ୟରେ କରାଗଲେ—ପୂର୍ବୋକ୍ତ ସେହି ଦଣ୍ଡ ହିଁ ଲାଗୁ ହେବ।
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.