यो यद् यदुत्पद्यते तत्तद्भक्षयति स तादात्विकः ॥ कZ_०२.९.२२ ॥
yo yad yad utpadyate tattad bhakṣayati sa tādātvikaḥ
ਜੋ ਜੋ ਕੁਝ ਪੈਦਾ ਹੁੰਦਾ ਹੈ, ਉਸੇ ਨੂੰ ਉਸੇ ਵੇਲੇ ਖਾ/ਭੋਗ ਲੈਂਦਾ ਹੈ, ਉਹ ਤਾਦਾਤ੍ਵਿਕ ਹੈ।
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.