कोष्ठपण्यकुप्यायुधागारेभ्यः कुप्यभाण्डोपस्करापहारेष्वर्धमूल्येषु एत एव दण्डाः ॥ कZ_०४.९.०५ ॥
koṣṭhapaṇyakupyāyudhāgārebhyaḥ kupyabhāṇḍopaskarāpahāreṣu ardhamūlyeṣu eta eva daṇḍāḥ
कोष्ठपण्यकुप्यायुधागारेभ्यः कुप्यभाण्डोपस्करापहारेषु अर्धमूल्येषु एत एव दण्डाः।
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.