यो यद् यदुत्पद्यते तत्तद्भक्षयति स तादात्विकः ॥ कZ_०२.९.२२ ॥
yo yad yad utpadyate tattad bhakṣayati sa tādātvikaḥ
ଯାହା ଯାହା ଉତ୍ପନ୍ନ ହୁଏ, ତାହା ତାହାକୁ ଯେ ଗ୍ରାସ/ଭୋଗ କରେ, ସେ ତାଦାତ୍ୱିକ।
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.