कोशाधिष्ठितस्य कोशावच्छेदे घातः ॥ कZ_०२.५.१७ ॥
kośādhiṣṭhitasya kośāvacchede ghātaḥ
掌管国库之官员,若国库发生亏空/侵吞致减损者,处以死刑。
High-trust financial offices carry strict fiduciary liability; the state treats treasury loss as a direct attack on sovereignty and administrative capacity.