कोशाधिष्ठितस्य कोशावच्छेदे घातः ॥ कZ_०२.५.१७ ॥
kośādhiṣṭhitasya kośāvacchede ghātaḥ
Bagi pejabat yang memegang urusan perbendaharaan, bila terjadi penyusutan/defisit (defalkasi) pada kas, hukumannya adalah eksekusi mati.
High-trust financial offices carry strict fiduciary liability; the state treats treasury loss as a direct attack on sovereignty and administrative capacity.