Mahabharata Anushasna Parva Chapter 111:8

Mahabharata Anushasna Parva (Dana Dharma Parva) Chapter 111:8 He has next to take birth as a beast of prey. For ten years he has to live in that form, and then he takes birth as a pard in which form he has to live for a period of five years. Impelled by the change that is brought about by time, he then casts off that form, and his demerit having been exhausted he regains the status of humanity. That man of little understanding who kills a woman has to go to the regions of Yama and to endure diverse kinds of pain and misery. He then has to pass through full one and twenty transformations. After that, O monarch, he has to take birth as a vile vermin. Living as a vermin for twenty years, he regains the status of humanity. By stealing food, one has to take birth as a bee. Living for many months in the company of other bees, his demerit becomes exhausted and he regains the status of humanity. By stealing paddy, one becomes a cat. That man who steals food mixed with sesame cakes has in his next birth to assume the form of a mouse large or small according to the largeness or smallness of the quantity stolen. He bites human beings every day and as the consequence thereof becomes sinful and travels through a varied round of rebirths. That man of foolish understanding who steals ghee has to take birth as a gallinule. That wicked person who steals fish has to take birth as a crow. By stealing salt one has to take birth as a mimicking bird. That man who misappropriates what is deposited with him through confidence, has to sustain a diminution in the period of his life, and after death has to take birth among fishes. Having lived for some time as a fish he dies and regains the human form. Regaining, however, the status of humanity, he becomes short-lived. Indeed, having committed sins, O Bharata, one has to take birth in an order intermediate between that of humanity and vegetables. Those people are entirely unacquainted with righteousness which has their own hearts for its authority. Those men that commit diverse acts of sin and then seek to expiate them by continuous vows and observances of piety, become endued with both happiness and misery and live in great anxiety of heart.[] Those men that are of sinful conduct and that yield to the influence of cupidity and stupefaction, without doubt, take birth as Mlechchhas that do not deserve to be associated with. Those men on the other hand, who abstain from sin all their lives, become free from disease of every kind, endued with beauty of form and possessed of wealth. Women also, when they act in the way indicated, attain to births of the same kind. Indeed, they have to take births as the spouses of the animals I have indicated. I have told thee all the faults that relate to the appropriation of what belongs to others. I have discoursed to thee very briefly on the subject, O sinless one. In connection with some other subject, O Bharata, thou shalt again hear of those faults. I heard all this, O king, in days of old, from Brahman himself, and I asked all about it in a becoming way, when he discoursed on it in the midst of the celestial Rishis. I have told thee truly and in detail all that thou hadst asked me. Having listened to all this, O monarch, do thou always set thy heart on righteousness.