भक्षयतोऽष्टगुणः ॥ कZ_०२.७.३७ ॥
bhakṣayato 'ṣṭaguṇaḥ
Sa pagkonsumo (paglustay/pagkamkam) ng mga kalakal, walong ulit ang parusa.
Record defects harm auditability; consumption is direct conversion of state property, hence a much higher (eightfold) penalty.