Kautilya's Arthashastra 2.9.33

2.9.33

matsyā yathāntaḥ salile caranto jñātuṃ na śakyāḥ salilaṃ pibantaḥ /[ś]
yuktās tathā kāryavidhau niyuktā jñātuṃ na śakyā dhanam ādadānāḥ //[ś]

Just as it is impossible not to taste the honey or the poison that finds itself at the tip of the tongue, so it is impossible for a government servant not to eat up, at least, a bit of the king's revenue. Just as fish moving under water cannot possibly be found out either as drinking or not drinking water, so government servants employed in the government work cannot be found out (while) taking money (for themselves).