महापशुमेकं दासं दासीं वापहरतः प्रेतभाण्डं वा विक्रीणानस्य द्विपादवधः षट्छतो वा दण्डः ॥ कZ_०४.१०.११ ॥
mahāpaśum ekaṃ dāsaṃ dāsīṃ vā apaharataḥ pretabhāṇḍaṃ vā vikrīṇānasya dvipādavadhaḥ ṣaṭchato vā daṇḍaḥ
For stealing a large animal, or abducting a male or female slave, or selling goods belonging to the dead (funerary property), the penalty is amputation of both feet or a fine of six hundred paṇas.
It is both property crime and a socially destabilizing offense (profiting from death rites), so it is placed in a high-deterrence bracket to protect order and trust.