ममैदमिति यो ब्रूयात् सोऽनुयोज्यो यथाविधि । संवाद्य रूपसङ्ख्यादीन् स्वामी तद् द्रव्यमर्हति ॥ ३१ ॥
He who says, ’This belongs to me,’must be examined according to the rule; if he accurately describes the shape, and the number (of the articles found) and so forth, (he is) the owner, (and) ought (to receive) that property.
अवेदयानो नष्टस्य देशं कालं च तत्त्वतः । वर्णं रूपं प्रमाणं च तत्समं दण्डमर्हति ॥ ३२ ॥
But if he does not really know the time and the place (where it was) lost, its colour, shape, and size, he is worthy of a fine equal (in value) to the (object claimed).
Property lost and afterwards found (by the king’s servants) shall remain in the keeping of (special) officials; those whom the king may convict of stealing it, he shall cause to be slain by an elephant.