फल्गुद्रव्यकर्मान्तेभ्यः फल्गु द्रव्यमुपस्करं वा पूर्वः साहसदण्डः ॥ कZ_०४.९.०३ ॥
phalgudravyakarmāntebhyaḥ phalgu dravyam upaskaraṃ vā pūrvaḥ sāhasadaṇḍaḥ
For one who steals low-value materials or equipment from workshops dealing in low-value goods, the penalty is the first (lowest) sāhasa fine.
Proportionality: lower-value theft attracts a lower graded penalty rather than automatic capital punishment.
Because tools are critical to continuous production; protecting them is an administrative priority even when individually low-value.