The Corruption-Murder Theory and its adjunct termed the Human-Life Value Theory run something like this [my theories]:
Money = human lives.
The expending of human energy & time = part of a life less/irretrievable = payment of money.
1 life = p total hours X q Rands/hour = r Rands.
Assumptions: adult working life of individual = 35 years.
monthly net salary of individual averaged over 35 years = R5 000.
average working year = 11.33 month.
Calculations: average annual salary of individual = 11.33m x R5000 = R56 650.
lifetime earnings of individual = R1 982 750 = s.
Inferences: R200-billion/s = R200 000 000 000/R1 982 750 = 100 870
i.e. lifetime earnings of 100 870 people = 100 870 human lives.
Thus when R200-billion is defrauded from the government by unscrupulous public officials, it is removing from public use 100 870 full human productive lives to be used for selfish means. Those 100 870 lives could just as well have not been lived and worked, as far as any benefit accruing to the public is concerned. Those 100 870 lives have in effect been stolen. They have been destroyed, brought to naught, in regard to the public good. It is as good as if they had not been lived. It is as good, as far as the economic benefit to the public is concerned, as if those lives had been snuffed out.
Thus, the Human-Life Value Theory posits that money as a store of value is equivalent to the time and energy (and thus the life) expended by the human being involved.
The Corruption-Murder Theory postulates the concept that acts of corruption are equivalent to murder, in that theft of money is equivalent to irretrievable removal of the life (time and energy) of an individual.