[MARCELLUS libro uicensimo quinto digestorum. ] §48.13.14.prPeculatus nequaquam committitur, si exigam ab eo pecuniam, qui et mihi et fisco debet: non enim pecunia fisci intercipitur, quae debitori eius aufertur, scilicet quia manet debitor fisci nihilo minus.
[MARCELLUS, Digest, Book XXV.]\n\nEmbezzlement of public property is by no means committed if I collect money from one who owes it both to me and to the treasury; for the money of the treasury is not intercepted when it is taken from its debtor, namely because he remains a debtor to the treasury nonetheless.