विक्रीय पण्यमप्रयच्छतो द्वादशपणो दण्डः अन्यत्र दोषोपनिपाताविषह्येभ्यः ॥ कZ_०३.१५.०१ ॥
vikrīya paṇyamaprayacchato dvādaśapaṇo daṇḍaḥ anyatra doṣopanipātāviṣahyebhyaḥ
货物售出后若不交付,罚十二波那——但若(未交付)因瑕疵、灾祸或不可抗力所致,则例外。
It sets a predictable penalty for intentional non-performance while carving out exceptions for defects and uncontrollable events, reducing unjust punishment and stabilizing commerce.