कोशाधिष्ठितस्य कोशावच्छेदे घातः ॥ कZ_०२.५.१७ ॥
kośādhiṣṭhitasya kośāvacchede ghātaḥ
国庫を管掌する官吏について、国庫に欠損(横領による減耗)が生じた場合、その刑は死刑である。
High-trust financial offices carry strict fiduciary liability; the state treats treasury loss as a direct attack on sovereignty and administrative capacity.