हिरण्यकरं कर्मण्यानाहारयेयुः न चैषां कंचिदपराधं परिहरेयुः ॥ कZ_०५.२.२४ ॥
hiraṇyakaraṃ karmaṇy ānāhārayeyuḥ na caiṣāṃ kaṃcid aparādhaṃ parihareyuḥ
তেওঁলোকৰ কামৰ মাজতেই নগদ কৰ/লেভি আদায় কৰোৱা হ’ব; আৰু তেওঁলোকৰ দ্বাৰা কৰা কোনো অপৰাধেই উপেক্ষা কৰা নহ’ব।
It implies at-source or real-time collection (when income is generated), reducing arrears and evasion.
It signals heightened surveillance and low tolerance for rule-breaking in occupations viewed as prone to disorder or evasion.