ArthaŚ, 4, 2, 16.1 sārabhāṇḍam ityasārabhāṇḍaṃ tajjātam ityatajjātaṃ rādhāyuktam ityupadhiyuktaṃ samudgaparivartimaṃ vā vikrayādhānaṃ nayato hīnamūlyaṃ catuṣpañcāśatpaṇo daṇḍaḥ paṇamūlyaṃ dviguṇo dvipaṇamūlyaṃ dviśataḥ //

ArthaŚ, 4, 2, 20.1 tulāmānāntaram arghavarṇāntaraṃ vā dharakasya māyakasya vā paṇamūlyād aṣṭabhāgaṃ hastadoṣeṇācarato dviśato daṇḍaḥ //

ArthaŚ, 4, 2, 29.1 tataḥ param arghaṃ vardhayatāṃ kraye vikraye vā bhāvayatāṃ paṇaśate pañcapaṇād dviśato daṇḍaḥ //

ArthaŚ, 4, 9, 9.1 bāhyeṣu tu pracchannam ahani kṣetrakhalaveśmāpaṇebhyaḥ kupyabhāṇḍam upaskaraṃ vā māṣamūlyād ūrdhvam ā pādamūlyād ityapaharatastripaṇo daṇḍaḥ gomayapradehena vā pralipyāvaghoṣaṇam ā dvipādamūlyād iti ṣaṭpaṇaḥ gomayabhasmanā vā pralipyāvaghoṣaṇam ā tripādamūlyād iti navapaṇaḥ gomayabhasmanā vā pralipyāvaghoṣaṇam śarāvamekhalayā vā ā paṇamūlyād iti dvādaśapaṇaḥ muṇḍanaṃ pravrājanaṃ vā ā dvipaṇamūlyād iti caturviṃśatipaṇaḥ muṇḍasyeṣṭakāśakalena pravrājanaṃ vā ā catuṣpaṇamūlyād iti ṣaṭtriṃśatpaṇa ā pañcapaṇamūlyād ityaṣṭacatvāriṃśatpaṇaḥ ā daśapaṇamūlyād iti pūrvaḥ sāhasadaṇḍa ā viṃśatipaṇamūlyād iti dviśata ā triṃśatpaṇamūlyād iti pañcaśata ā catvāriṃśatpaṇamūlyād iti sāhasra ā pañcāśatpaṇamūlyād iti vadhaḥ //

ArthaŚ, 4, 10, 6.1 kāruśilpikuśīlavatapasvināṃ kṣudrakadravyāpahāre śatyo daṇḍaḥ sthūlakadravyāpahāre dviśataḥ kṛṣidravyāpahāre ca //