विपर्यये कार्मिकस्य द्विगुणः ॥ कZ_०२.७.२३ ॥
viparyaye kārmikasya dviguṇaḥ
Kapag may paglihis/irregularidad, doble ang parusa (pananagutan) ng responsableng opisyal.
It operationalizes deterrence: when accounts do not reconcile, the responsible agent bears an enhanced (double) sanction to discourage manipulation and negligence.