यदृच्छाघाते पुंसः पशुयूथस्तेये च शुद्धवधः ॥ कZ_०४.११.१५ ॥
yadṛcchāghāte puṃsaḥ paśu-yūtha-steye ca śuddha-vadhaḥ
For the killing of a man ‘without cause’ (unprovoked) and for the theft of a herd of cattle, the punishment is straightforward execution.
A herd is strategic rural capital (food, traction, taxation base). Large-scale theft threatens economic stability and state revenue, so it is deterred as a near-existential offense.