स्वयं ग्रसितारो निर्विषयाः कार्याः ॥ कZ_०४.१३.०२ ॥
svayaṃ grasitāro nirviṣayāḥ kāryāḥ
Those who have themselves consumed/appropriated (the property) shall be made “nirviṣaya”—deprived of their means/standing (i.e., stripped of the benefit and rendered without resources/office).
To ensure the offender cannot retain the benefit of misappropriation and to prevent repeat offence by stripping resources/standing that enable further wrongdoing.
Asset forfeiture plus administrative disqualification (loss of eligibility/position) for proven misappropriation.