पञ्चविंशतिपणावरेषु कुक्कुटनकुलमार्जारश्वसूकरस्तेयेषु हिंसायां वा चतुष्पञ्चाशत्पणो दण्डः नासाग्रच्छेदनं वा चण्डालारण्यचराणामर्धदण्डाः ॥ कZ_०४.१०.०२ ॥
pañcaviṃśatipaṇāvareṣu kukkuṭanakulamārjāraśvasūkarasteyeṣu hiṃsāyāṃ vā catuṣpañcāśatpaṇo daṇḍaḥ nāsāgracchedanaṃ vā caṇḍālāraṇyacarāṇām ardha-daṇḍāḥ
Untuk pencurian atau pelukaan terhadap ayam, luwak/musang, kucing, kuda, atau babi dengan nilai di bawah dua puluh lima paṇa, dendanya lima puluh empat paṇa; atau dapat pula dijatuhkan hukuman memotong ujung hidung. Bagi caṇḍāla dan penghuni hutan, dendanya setengah.
Kauṭilya uses valuation thresholds and standardized tariff fines, treating theft and injury under the same enforcement schedule to simplify adjudication and deter violence during theft.
It provides the state a scalable deterrent: monetary recovery where feasible, and a visible stigma-based punishment where fines may not be collectible or where exemplary deterrence is desired.