Босой (bosoy)

　aozoraさんのコメントを読んでなるほどと思い調べていたら、下記の記述に出会った。aozoraさんの後者の説と同じである。
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Босой (bosoy) means barefoot in Russian, which points to his rural origin. Bulgakov had a low opinion of those "provincials who were being kicked upstairs".
In one of the earlier versions of the novel, Bosoy was called Nikodim Grigorevich Porot, of whom the first name would be a direct referral to Nikodemus, the author of the apocryphal gospel known as The Acts of Pilate.
Bosoi was arrested because the money he pinched appeared to be foreign currency. Currency speculation was a serious crime in the Soviet Union. Only tourists and priviliged Soviet citizens were, in a limited way, allowed to spend foreign currency in a берёзка (beryozka) or currency store.
http://www.masterandmargarita.eu/en/03karakters/bosoj.html
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　Bulgakovは確かに、こちらが読み込んでいけばいくほど、調べれば調べるほど、ちゃんと応えてくれる作家である。