कर्तृकारयितृश्रोतृऋणां पृथग् यथोक्ता दण्डाः ॥ कZ_०३.१.१४ ॥
kartṛ-kārayitṛ-śrotṛ-ṛṇāṃ pṛthag yathoktā daṇḍāḥ
对行为人、教唆/指使者、听受/受领者(明知而接受非法提议或利益的一方)以及债务人/负有义务者,依其各自角色分别适用所规定的不同处罚。
A role-differentiated liability model: principals, agents, abettors, and knowing beneficiaries are punished according to contribution and culpability.