173. When lost or stolen property has been recovered by customs officers or by the local police, the owner may claim it until one year has elapsed;[268] after that time it goes to the monarch.
174. If it be a single-hoofed animal, the owner shall pay four paṇas; if a man, five paṇas; if a buffalo, or a camel, or a cow, two paṇas; if a goat or a sheep, the fourth part of a paṇa.[269]
175.[270]Any property, other than women and children, may be given away, if it be no detriment to the family—but not the whole property, where there are children; nor any portion which has been already promised to another.
176. The acceptance [of a gift] should be public, especially of immovable property. Whatever may be lawfully given and is contracted to be given, shall not, after gift, be resumed.
177. The time given for trial [on purchase] of seed, is ten days;[271] of iron, one day; of beasts of burden, five days; of precious stones, seven days; of women,[272] one month; of milch-cows, three days; of men,[272] half a month.
178. By the action of fire, gold is not lessened in quantity: one hundred palas[273] of silver thereby lose two palas; of tin, one hundred palas lose eight; lead and copper, out of one hundred palas, lose five; iron, of one hundred palas, loses ten.[274]
179. One hundred palas of wool or cotton when worked[275] are increased by ten palas; if the thread be of middling fineness, the increase is five palas; if very fine, three palas.
180. In figured textures and in those made of hair, the loss is estimated at one thirtieth part. In a texture of silk or of the bark of trees, there is neither loss nor increase.
181. Whenever loss has been sustained, the artisan shall be imperatively required to pay what competent judges award, after they shall have investigated [circumstances, of] place, of time, of the mode of using [the material], and its quality of strength or lightness.[276]