कोशाधिष्ठितस्य कोशावच्छेदे घातः ॥ कZ_०२.५.१७ ॥
kośādhiṣṭhitasya kośāvacchede ghātaḥ
কোষাধ্যক্ষের ক্ষেত্রে কোষে ঘাটতি/গবন হলে শাস্তি মৃত্যুদণ্ড।
High-trust financial offices carry strict fiduciary liability; the state treats treasury loss as a direct attack on sovereignty and administrative capacity.