विपर्यये यथायतिव्ययश्च न भक्षयति इत्याचार्याः ॥ कZ_०२.९.११ ॥
viparyaye yathāyati-vyayaś ca na bhakṣayati ity ācāryāḥ
Dans le cas inverse —lorsque recettes et dépenses sont dans la juste proportion— (certains) maîtres disent qu’il ne détourne pas.
Normal-looking accounts can still conceal fraud; proportionality alone is not proof of integrity.