प्रच्छन्नविरूपमूल्यहीनक्रयेषु स्तेयदण्डः कृतभाण्डोपधौ च ॥ कZ_०४.१.२७ ॥
pracchannavirūpamūlyahīnakrayeṣu steyadaṇḍaḥ kṛtabhāṇḍopadhau ca
प्रच्छन्नविरूपक्रयेषु मूल्यहीनक्रयेषु च स्तेयदण्डः; कृतभाण्डोपधौ च (तथैव)।
Because such transactions often indicate collusion to launder stolen goods or defraud owners; treating them as theft raises deterrence and simplifies prosecution.