1. Now after having suffered the torments inflicted in the hells, the evil-doers pass into animal bodies.
2. Criminals in the highest degree enter the bodies of all plants successively.
3. Mortal sinners enter the bodies of worms or insects.
4. Minor offenders enter the bodies of birds.
5. Criminals in the fourth degree enter the bodies of aquatic animals.
6. Those who have committed a crime effecting loss of caste, enter the bodies of amphibious animals.
7. Those who have committed a crime degrading to a mixed caste, enter the bodies of deer.
8. Those who have committed a crime rendering them unworthy to receive alms, enter the bodies of cattle.
9. Those who have committed a crime causing defilement, enter the bodies of (low-caste) men (such as Kandâlas), who may not be touched.
10. Those who have committed one of the miscellaneous crimes, enter the bodies of miscellaneous wild carnivorous animals (such as tigers).
11. One who has eaten the food of one whose food may not be eaten, or forbidden food, becomes a worm or insect.
[XLIV. 1-43. M. XII. 54-67; Y. III, 207-215.--44, 45. M. XII, 68, 69.
11. See LI, 3 seq.]
12. A thief (of other property than gold), becomes a falcon.
13. One who has appropriated a broad passage, becomes a (serpent or other) animal living in holes.
14. One who has stolen grain, becomes a rat.
15. One who has stolen white copper, becomes a Hamsa.
16. One who has stolen water, becomes a waterfowl.
17. One who has stolen honey, becomes a gad-fly.
18. One who has stolen milk, becomes a crow.
19. One who has stolen juice (of the sugar-cane or other plants), becomes a dog.
20. One who has stolen clarified butter, becomes an ichneumon.
21. One who has stolen meat, becomes a vulture.
22. One who has stolen fat, becomes a cormorant.
23. One who has stolen oil, becomes a cockroach.
24. One who has stolen salt, becomes a cricket.
25. One who has stolen sour milk, becomes a crane.
26. One who has stolen silk, becomes a partridge.
27. One who has stolen linen, becomes a frog.
28. One who has stolen cotton cloth, becomes a curlew.
29. One who has stolen a cow, becomes an iguana.
30. One who has stolen sugar, becomes a Vâlguda.
[30. 'The Vâlguda is a kind of bat.' (Nand.) The name Vâlguda is evidently related to valgulî, 'a kind of bat,' and identical with Vâgguda, (M. XII, 64) and Vâgvada (Haradatta on Gaut. XVII, 34), which, according to Dr. Bühler's plausible suggestion, {footnote p. 146} are names of large herbivorous bat, usually called the flying fox (in Gûgaratî vâgud or vâgul).' See Dr. Bühler's note on Gaut. loc. cit.]
31. One who has stolen perfumes, becomes a musk-rat.
32. One who has stolen vegetables, consisting of leaves, becomes a peacock.
33. One who has stolen prepared grain, becomes a (boar called) Svâvidh (or Sedhâ).
34. One who has stolen undressed grain, becomes a porcupine.
35. One who has stolen fire, becomes a crane.
36. One who has stolen household utensils, becomes a wasp (usually called Karata).
37. One who has stolen dyed cloth, becomes a Kakor partridge.
38. One who has stolen an elephant, becomes a tortoise.
39. One who has stolen a horse, becomes a tiger
40. One who has stolen fruits or blossoms, becomes an ape.
41. One who has stolen a woman, becomes a bear.
42. One who has stolen a vehicle, becomes a camel.
43. One who has stolen cattle, becomes a vulture.
44. He who has taken by force any property belonging to another, or eaten food not first presented to the gods (at the Vaisvadeva offering), inevitably enters the body of some beast
45. Women, who have committed similar thefts, receive the same ignominious punishment: they become females to those male animals.