तेषां हरणोपायाश्चत्वारिंशत् ॥ कZ_०२.८.२० ॥
teṣāṃ haraṇopāyāś catvāriṃśat
Cara-cara penggelapan/penyelewengan (atas dana/barang ini) ada empat puluh.
It frames corruption as systematic and inventive, prompting proactive controls, audits, and investigative checklists rather than reactive punishment alone.