विपर्यये तमेव प्रति स्यात् ॥ कZ_०२.७.२० ॥
viparyaye tameva prati syāt
மாறான நிலையில், அதே பொறுப்பு அதே நபர்மீதே அமையும்।
Whichever side benefits from or causes the irregular change in entries bears liability; if circumstances reverse, the charge follows the responsible party.