यथा पृष्टो न सज्जेत व्यये शेषे च संचये ॥ कZ_०२.५.२२ब् ॥
yathā pṛṣṭo na sajjeta vyaye śeṣe ca saṃcaye
So that, when questioned, he does not falter regarding expenditure, remaining balance, and accumulated stock.
Triangulation of accounts: spending (outflow), balance (remaining), and stock (accumulated holdings) must reconcile under questioning.