निर्वर्तनविषमः पिण्डविषमः वर्णविषमः अर्घविषमः मानविषमः मापनविषमः भाजनविषमः इति हरणोपायाः ॥ कZ_०२.८.२१f ॥
nirvartanaviṣamaḥ piṇḍaviṣamaḥ varṇaviṣamaḥ arghaviṣamaḥ mānaviṣamaḥ māpanaviṣamaḥ bhājanaviṣamaḥ iti haraṇopāyāḥ
これらは横領の手口である。加工/回転(処理・転換)における不整合;大口ロットにおける不整合;等級/分類における不整合;評価額における不整合;標準度量における不整合;測定手順における不整合;および容器/器具(入れ物・用具)における不整合。
Kauṭilya treats corruption as operational: it occurs through process steps (grading, measuring, containerizing), so controls must exist at each step, not only at final totals.