तथा धरिममेयानां शतादभ्यधिके वधः । सुवर्णरजतादीनामुत्तमानां च वाससाम् ॥ ३२१ ॥
So shall corporal punishment be inflicted for stealing more than a hundred (palas) of articles sold by the weight, (i.e.) of gold, silver, and so forth, and of most excellent clothes.
For (stealing) more than fifty (palas) it is enacted that the hands (of the offender) shall be cut off; but in other cases, let him inflict a fine of eleven times the value.
महापशूनां हरणे शस्त्राणामौषधस्य च । कालमासाद्य कार्यं च दण्डं राजा प्रकल्पयेत् ॥ ३२४ ॥
For stealing large animals, weapons, or medicines, let the king fix a punishment, after considering the time and the purpose (for which they were destined).
For (stealing) cows belonging to Brahmanas, piercing (the nostrils of) a barren cow, and for stealing (other) cattle (belonging to Brahmanas, the offender) shall forthwith lose half his feet.