विपर्यये यथायतिव्ययश्च न भक्षयति इत्याचार्याः ॥ कZ_०२.९.११ ॥
viparyaye yathāyati-vyayaś ca na bhakṣayati ity ācāryāḥ
In the reverse case—when receipts and expenditures are in due proportion—(some) teachers say he does not embezzle.
Normal-looking accounts can still conceal fraud; proportionality alone is not proof of integrity.