कारु शिल्पि कुशीलव तपस्विनां क्षुद्रक द्रव्य अपहारे शत्यो दण्डः, स्थूलक द्रव्य अपहारे द्वि शतः, कृषि द्रव्य अपहारे च ॥
When a person steals articles of small value, belonging to artisans, musicians, or ascetics he shall pay a fine of 100 panas; and when he steals big articles or any agricultural implements, he shall pay double the above fine.