My teacher holds that that officer who spends too much and brings in little revenue eats it up; while he who brings in more than he spends, as well as the officer who brings in as much as he spends does not eat up the revenue. But Kautilya holds that cases of embezzlement or no embezzlement can be ascertained through spies alone.
Whoever lessens the revenue eats the king's wealth. If owing to inadvertence he causes diminution in revenue, he shall be compelled to make good the loss; he shall be punished in proportion to the value of the work done, the number of days taken, the amount of capital spent, and the amount of daily wages paid.
Whoever doubles the revenue eats into the vitality of the country. If he brings in double the amount to the king, he shall, if the offence is small, be warned not to repeat the same; but if the offence be grave he should proportionally be punished.
Hence the chief officer of each department shall thoroughly scrutinise the real amount of the work done, the receipts realised from, and the expenditure incurred in that departmental work both in detail and in the aggregate.
—Kautilya, in the Arthaśāstra, 2.9:11-19
