भक्षयतोऽष्टगुणः ॥ कZ_०२.७.३७ ॥
bhakṣayato 'ṣṭaguṇaḥ
Por consumir (apropiarse indebidamente de) los bienes, la pena es óctuple.
Record defects harm auditability; consumption is direct conversion of state property, hence a much higher (eightfold) penalty.