विपर्यये यथायतिव्ययश्च न भक्षयति इत्याचार्याः ॥ कZ_०२.९.११ ॥
viparyaye yathāyati-vyayaś ca na bhakṣayati ity ācāryāḥ
逆の場合—収入と支出が適正な比例にあるとき—(ある)師たちは、彼は横領していないと言う。
Normal-looking accounts can still conceal fraud; proportionality alone is not proof of integrity.