तेषां हरणोपायाश्चत्वारिंशत् ॥ कZ_०२.८.२० ॥
teṣāṃ haraṇopāyāś catvāriṃśat
Способы присвоения/растраты (этих средств/товаров) — сорок.
It frames corruption as systematic and inventive, prompting proactive controls, audits, and investigative checklists rather than reactive punishment alone.