हिरण्यकरं कर्मण्यानाहारयेयुः न चैषां कंचिदपराधं परिहरेयुः ॥ कZ_०५.२.२४ ॥
hiraṇyakaraṃ karmaṇy ānāhārayeyuḥ na caiṣāṃ kaṃcid aparādhaṃ parihareyuḥ
Man soll sie dazu anhalten, im Verlauf ihrer Arbeit die Geldabgabe einzubringen; und kein von ihnen begangenes Vergehen darf übersehen werden.
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.