व्युष्टदेशकालमुखोत्पत्त्यनुवृत्तिप्रमाणदायकदापकनिबन्धकप्रतिग्राहकैश्चायं समानयेत् ॥ कZ_०२.७.३१ ॥
vyuṣṭa-deśa-kāla-mukha-utpatty-anuvṛtti-pramāṇa-dāyaka-dāpaka-nibandhaka-pratigrāhakaiś cāyaṃ samānayet
He should reconcile this (receipt) by checking provenance (place, time, and source), origin and continuity, standards of measure, and by verifying the roles of the giver, the one who causes delivery, the recorder, and the receiver.
It explicitly lists distinct roles—giver, dispatcher/issuer, recorder, receiver—so no single actor controls the whole receipt process, reducing fraud opportunity.