स्वयमन्यैर्वा राजद्रव्याणामुपभोजनमुपभोगः ॥ कZ_०२.८.१४ ॥
svayam anyair vā rājadravyāṇām upabhojanam upabhogaḥ
‘Upabhoga’ (misuse) is the consumption or use of royal property—by oneself or through others.
To close the loophole of indirect benefit—treating proxy enjoyment as equivalent to direct misuse in enforcement.