Arthashastra
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सुवर्ण काराणाम् अशुचि हस्ताद् रूप्यं सुवर्णम् अनाख्याय सरूपं क्रीणतां द्वादशपणो दण्डः, विरूपं चतुर् विंशति पणः, चोर हस्ताद् अष्ट चत्वारिंशत् पणः ॥
Goldsmiths who, without giving information (to the government), purchase from unclean hands silver or golden articles without changing the form of the articles shall be fined 12 panas; if they do the same changing the form of the articles (i.e., melting), they shall be fined 24 panas; if they purchase the same from the hands of a thief, they shall be fined 48 panas.
english translation
suvarNa kArANAm azuci hastAd rUpyaM suvarNam anAkhyAya sarUpaM krINatAM dvAdazapaNo daNDaH, virUpaM catur viMzati paNaH, cora hastAd aSTa catvAriMzat paNaH ॥
hk transliteration by Sanscriptप्रच्छन्न विरूप मूल्य हीन क्रयेषु स्तेय दण्डः, कृत भाण्ड उपधौ च ॥
if they purchase an article for less than its value after melting it in secret, they shall be liable to the punishment for theft; likewise for deception with manufactured articles.
english translation
pracchanna virUpa mUlya hIna krayeSu steya daNDaH, kRta bhANDa upadhau ca ॥
hk transliteration by Sanscriptसुवर्णान् माषकम् अपहरतो द्वि शतो दण्डः, रूप्य धरणान् माषकम् अपहरतो द्वादश पणः ॥
When a goldsmith steals from a suvarna gold equal to the weight of a másha (1/16th of a suvarna), he shall be punished 200 panas; when he steals from a silver dharana silver equal to the value of a másha, he shall be fined 12 panas.
english translation
suvarNAn mASakam apaharato dvi zato daNDaH, rUpya dharaNAn mASakam apaharato dvAdaza paNaH ॥
hk transliteration by Sanscriptतेन उत्तरं व्याख्यातम् ॥
This explains the proportional enhancement of punishments.
english translation
tena uttaraM vyAkhyAtam ॥
hk transliteration by Sanscriptवर्ण उत्कर्षम् अपसारणं योगं वा साधयतः पञ्च शतो दण्डः ॥
When a goldsmith removes the whole amount of the gold (karsha) from a suvarna by apasárana method or by any other deceiptful combination (yoga), he shall be punished with a fine of 500 panas.
english translation
varNa utkarSam apasAraNaM yogaM vA sAdhayataH paJca zato daNDaH ॥
hk transliteration by Sanscript