भक्षयतोऽष्टगुणः ॥ कZ_०२.७.३७ ॥
bhakṣayato 'ṣṭaguṇaḥ
Por consumir (apropriar-se indevidamente de) os bens, a pena é óctupla.
Record defects harm auditability; consumption is direct conversion of state property, hence a much higher (eightfold) penalty.