Kautilya's Arthashastra 5.2.50

5.2.50

samāje vā sarvapaṇyasaṃdohena prabhūtaṃ hiraṇyasuvarṇam ṛṇaṃ gṛhṇīyāt, pratibhāṇḍamūlyaṃ ca //

Or else a spy, in the garb of a rich merchant, or a real rich merchant famous for his vast commerce, may borrow or take on pledge vast quantities of gold, silver, and other commodities, or borrow from corporations bar gold, or coined gold for various kinds of merchandise to be procured from abroad. After having done this he may allow himself to be robbed of it the same night.