यो यद् यदुत्पद्यते तत्तद्भक्षयति स तादात्विकः ॥ कZ_०२.९.२२ ॥
yo yad yad utpadyate tattad bhakṣayati sa tādātvikaḥ
生じたものをその都度すべて費消する(すなわち当期収入をかすめ取る)者は、「その場でかすめ取る者」(tādātvika)である。
The mūlahara attacks the principal/base assets; the tādātvika repeatedly skims ongoing production/receipts.
Frequent reconciliation, surprise checks, segregation of duties, and rapid deposit rules to reduce opportunities for daily skimming.