तेषामानुपूर्व्या यावानर्थोपघातस्तावानेकोत्तरो दण्डः इति मानवाः ॥ कZ_०२.७.११ ॥
teṣām ānupūrvyā yāvān arthopaghātas tāvān ekottaro daṇḍaḥ iti mānavāḥ.
据摩奴派(Mānavas)之说:按此顺序,处罚应随所致物质损害之程度而逐级加重。
It aligns deterrence with the magnitude of loss to the state, discouraging high-impact fraud while maintaining perceived fairness and enforceability.