अल्पायतिश्चेन्महाव्ययो भक्षयति ॥ कZ_०२.९.१० ॥
alpāyatiś cen mahāvyayo bhakṣayati
अल्पा आयतिः चेत् महाव्ययः भक्षयति।
Compare expected/actual receipts against expenditures; an unfavorable gap is treated as a corruption indicator requiring investigation.