तेषां हरणोपायाश्चत्वारिंशत् ॥ कZ_०२.८.२० ॥
teṣāṃ haraṇopāyāś catvāriṃśat
侵吞/挪用(这些资金/货物)的方法共有四十种。
It frames corruption as systematic and inventive, prompting proactive controls, audits, and investigative checklists rather than reactive punishment alone.