《睡虎地秦墓竹简·秦律十八种·效》
谷物、芻稾贮藏在仓里，有超出或不足数情形而隐藏不报，和种种移多补少，假作注销而用以补垫其他应赔偿的东西，都和盗窃同样论处。
禾、芻積廥，有贏、不備而匿弗謁，及者移贏以賞不備，它物當負賞而偽出之以彼賞，皆與同法。
Grains and fodder are stored in the storehouses, if there are any cases of exceeding or falling short of the expected number and they are not reported, and various cases of moving more to make up for less, falsely writing them off and using them to make up for other things that should be compensated, they will all be dealt with in the same way as theft.