तद्वैयावृत्यकराणामर्धदण्डाः ॥ कZ_०२.५.१८ ॥
tad-vaiyāvṛtya-karāṇām ardha-daṇḍāḥ
对为其(在该国库事务中)从事随从/辅助服务者,处以(主刑的)半罚。
It differentiates principal and accessory culpability: the primary custodian bears the highest responsibility, while assistants receive proportionate (reduced) punishment.