तेषां हरणोपायाश्चत्वारिंशत् ॥ कZ_०२.८.२० ॥
teṣāṃ haraṇopāyāś catvāriṃśat
The methods of misappropriation (of these funds/goods) are forty in number.
It frames corruption as systematic and inventive, prompting proactive controls, audits, and investigative checklists rather than reactive punishment alone.