यः पितृपैतामहमर्थमन्यायेन भक्षयति स मूलहरः ॥ कZ_०२.९.२१ ॥
yaḥ pitṛpaitāmaham artham anyāyena bhakṣayati sa mūlaharaḥ
Quiconque consomme illégalement les biens hérités/ancestraux (capital accumulé) est un « pilleur de la racine » (mūlahara).
It points to accumulated reserves/endowments and foundational assets; stealing them undermines long-term fiscal capacity.
Because it destroys the base stock (principal) rather than merely skimming periodic flows.