निर्वर्तनविषमः पिण्डविषमः वर्णविषमः अर्घविषमः मानविषमः मापनविषमः भाजनविषमः इति हरणोपायाः ॥ कZ_०२.८.२१f ॥
nirvartanaviṣamaḥ piṇḍaviṣamaḥ varṇaviṣamaḥ arghaviṣamaḥ mānaviṣamaḥ māpanaviṣamaḥ bhājanaviṣamaḥ iti haraṇopāyāḥ
这些是侵吞的手段:加工/周转方面的不规则;大宗批次方面的不规则;品级/分类方面的不规则;估价方面的不规则;标准度量方面的不规则;测量程序方面的不规则;以及容器/器具方面的不规则。
Kauṭilya treats corruption as operational: it occurs through process steps (grading, measuring, containerizing), so controls must exist at each step, not only at final totals.