कृतभाण्डपरीक्षायां पुराणभाण्डप्रतिसंस्कारे वा चत्वारो हरणोपायाः परिकुट्टनमवच्छेदनमुल्लेखनं परिमर्दनं वा ॥ कZ_०२.१४.४४ ॥
kṛtabhāṇḍaparīkṣāyāṃ purāṇabhāṇḍapratisaṃskāre vā catvāro haraṇopāyāḥ parikuṭṭanam avacchedanam ullekhanam parimardanaṃ vā
In inspecting finished articles, or in refurbishing old articles, there are four methods of theft: chipping (parikuṭṭana), cutting out (avacchedana), scraping (ullekhana), and rubbing/polishing-away (parimardana).
Repair creates legitimate access to valuable materials; Kautilya treats it as a high-risk stage for pilferage disguised as workmanship.