राजद्रव्याणामन्यद्रव्येनादानं परिवर्तनम् ॥ कZ_०२.८.१६ ॥
rājadravyāṇām anyadravyenādānaṃ parivartanam
“Parivartana”是指以其他物品作替代而取走国有物资——即用别的东西交换/替换国家财产。
It is concealment-based theft: the offender masks removal by replacing with inferior/different items, complicating detection without inspection and valuation.