यथा न भक्षयन्त्यर्थं भक्षितं निर्वमन्ति वा ॥ कZ_०२.९.३५च्द् ॥
yathā na bhakṣayanti arthaṃ bhakṣitaṃ nirvamanti vā
so that they neither “eat” the revenue nor “vomit back” what has been eaten (i.e., conceal or manipulate restitution after misappropriation).
Kautilya targets both initial misappropriation and post-detection games—partial repayments, falsified accounts, or strategic returns to avoid punishment.