फल्गुद्रव्यकर्मान्तेभ्यः फल्गु द्रव्यमुपस्करं वा पूर्वः साहसदण्डः ॥ कZ_०४.९.०३ ॥
phalgudravyakarmāntebhyaḥ phalgu dravyam upaskaraṃ vā pūrvaḥ sāhasadaṇḍaḥ
凡从经营低值货物的作坊盗取低值材料或器具者,处以第一等(最低)sāhasa 罚金。
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.