खनिसारकर्मान्तेभ्यः सारं रत्नं वापहरतः शुद्धवधः ॥ कZ_०४.९.०२ ॥
khanisārakarmāntebhyaḥ sāraṃ ratnaṃ vā apaharataḥ śuddhavadhaḥ
For one who steals ore/metal-extract (sāra) or a jewel from mines or state industrial works, the penalty is execution (capital punishment).
Mines and state workshops produce strategic, high-value inputs for treasury and war; theft there directly undermines fiscal and military capacity, so Kauṭilya prescribes maximum deterrence.
A non-discretionary, highest-level penalty meant to protect core state assets and signal zero tolerance.