अग्राह्याणामुपग्राहैर्ग्राह्याणां चानभिग्रहैः ॥ कZ_०७.५.२२च्द् ॥
agrāhyāṇām upagrāhair grāhyāṇāṃ cānabhigrahaiḥ
بقبول ما لا ينبغي قبوله، وبالإخفاق في قبول/تحصيل ما ينبغي قبوله/تحصيله.
It pairs bribery (taking what is forbidden) with revenue sabotage (not collecting what is due), showing both private gain and public loss.