कार्पासकीटजोर्णानां द्विशफेकशफस्य च । पक्षिगन्धौषधीनां च रज्ज्वाश्चैव त्र्यहं पयः ॥ १६८ ॥
(For stealing) cotton, silk, wool, an animal with cloven hoofs, or one with uncloven hoofs, a bird, perfumes, medicinal herbs, or a rope (the penance is to subsist) during three days (on) milk.
By means of these penances, a twice-born man may remove the guilt of theft; but the guilt of approaching women who ought not to be approached (agamya), he may expiate by (the following) penances.
गुरुतल्पव्रतं कुर्याद् रेतः सिक्त्वा स्वयोनिषु । सख्युः पुत्रस्य च स्त्रीषु कुमारीष्वन्त्यजासु च ॥ १७० ॥
He who has had sexual intercourse with sisters by the same mother, with the wives of a friend, or of a son, with unmarried maidens, and with females of the lowest castes, shall perform the penance, prescribed for the violation of a Guru’s bed.