अल्पायतिश्चेन्महाव्ययो भक्षयति ॥ कZ_०२.९.१० ॥
alpāyatiś cen mahāvyayo bhakṣayati
If receipts are small while expenditures are large, it indicates ‘consumption’—embezzlement or leakage.
Compare expected/actual receipts against expenditures; an unfavorable gap is treated as a corruption indicator requiring investigation.