By stealing food, one has to take birth as a bee. Living for many months in the company of other bees, his sin become exhausted and he regains the human form. By stealing paddy, one becomes a cat.
भोजनं चोरयित्वा तु मक्षिका जायते नरः। मक्षिकासंघवशगो बहून् मासान् भवत्युता। ११९ ।। ततः पापक्षयं कृत्वा मानुषत्वमवाप्नुते। धान्यं हत्वा तु पुरुषो लोमशः सम्प्रजायते॥