कारुशिल्पिकुशीलवतपस्विनां क्षुद्रकद्रव्यापहारे शत्यो दण्डः स्थूलकद्रव्यापहारे द्विशतः कृषिद्रव्यापहारे च ॥ कZ_०४.१०.०६ ॥
kāruśilpikuśīlavatapasvināṃ kṣudrakadravyāpahāre śatyo daṇḍaḥ sthūlakadravyāpahāre dviśataḥ kṛṣidravyāpahāre ca
For stealing minor goods belonging to artisans, craftsmen, performers, or ascetics, the fine is one hundred paṇas; for stealing major goods, two hundred; and likewise for stealing agricultural goods.
They represent livelihood-dependent or socially protected categories and the agrarian revenue base; stronger protection stabilizes production, taxation, and social order.