स यदा पण्यमूल्ये निक्षेपप्रयोगैरुपचितः स्यात्तदैनं रात्रौ मोषयेत् ॥ कZ_०५.२.४७ ॥
sa yadā paṇyamūlye nikṣepaprayogair upacitaḥ syāt tadainaṃ rātrau moṣayet ।
When he has been built up (made to accumulate) in commodity-value through the use of deposit/entrustment operations, then he should rob him at night.
First induce/engineer accumulation via deposit-like financial dealings; once the target holds substantial value, execute covert nighttime theft.
Revenue-first raison d’état: the state authorizes clandestine extraction methods when conventional taxation is insufficient or impractical.