अपसर्पेणैवोपलभ्येतेति कौटिल्यः ॥ कZ_०२.९.१२ ॥
apasarpeṇaivopalabhyeteti kauṭilyaḥ
Kautilya sagt: Dies wird nur durch verdeckte Überprüfung (heimliche Kontrolle) aufgedeckt.
He rejects reliance on tidy proportional accounts and insists on covert verification because skilled officials can make figures appear normal while hiding diversion.