अपसर्पेणैवोपलभ्येतेति कौटिल्यः ॥ कZ_०२.९.१२ ॥
apasarpeṇaivopalabhyeteti kauṭilyaḥ
考底利耶说:唯有通过秘密核查(隐蔽审查)才能发现。
He rejects reliance on tidy proportional accounts and insists on covert verification because skilled officials can make figures appear normal while hiding diversion.