यः समुदयं परिहापयति स राजार्थं भक्षयति ॥ कZ_०२.९.१३ ॥
yaḥ samudayaṃ parihāpayati sa rājārthaṃ bhakṣayati
ਜੋ ਰਾਜ ਦੀ ਆਮਦਨ (ਸਮੁਦਯ) ਵਿੱਚ ਘਾਟ ਪਾਂਦਾ ਹੈ, ਉਹ ਅਸਲ ਵਿੱਚ ਰਾਜੇ ਦੇ ਧਨ/ਜਨਤਕ ਫੰਡ ਨੂੰ ਖਾਂਦਾ ਹੈ।
Any reduction in assessed/expected revenue due to an official’s action or inaction is treated as eating into the treasury—i.e., a breach of fiduciary duty.
It equates fiscal leakage with direct embezzlement, enabling stricter oversight and sanctioning rather than treating it as a mere accounting error.