यथा न भक्षयन्त्यर्थं भक्षितं निर्वमन्ति वा ॥ कZ_०२.९.३५च्द् ॥
yathā na bhakṣayanti arthaṃ bhakṣitaṃ nirvamanti vā
使他们既不“吞吃”财政收入,也不把已吞下的“吐”出来(即在侵吞之后隐匿或操纵返还/赔偿)。
Kautilya targets both initial misappropriation and post-detection games—partial repayments, falsified accounts, or strategic returns to avoid punishment.