ArthaŚ, 2, 25, 6.1 nikṣepopanidhiprayogāpahṛtānām aniṣṭopagatānāṃ ca dravyāṇāṃ jñānārtham asvāmikaṃ kupyaṃ hiraṇyaṃ copalabhya nikṣeptāram anyatra vyapadeśena grāhayed ativyayakartāram anāyativyayaṃ ca //

ArthaŚ, 4, 6, 12.1 sa ced brūyāt yācitakam avakrītakam āhitakaṃ nikṣepam upanidhiṃ vaiyāvṛtyakarma vāmuṣya iti tasyāpasārapratisaṃdhānena mucyeta //