Kautilya's Arthashastra 3.16.23

3.16.23

pañcapaṇikaṃ dvipadarūpasya niṣkrayaṃ dadyāt, catuṣpaṇikam ekakhurasya, dvipaṇikaṃ gomahiṣasya, pādikaṃ kṣudrapaśūnām //

He who proved his title to a lost or stolen biped shall pay 5 panas towards ransom (before taking possession of it). Likewise the ransom for a single-hoofed animal shall be 4 panas; for a cow or a buffalo, 2 panas, for minor quadrupeds ¼th of a pana; and for articles such as precious stones, superior or inferior raw materials, five per cent of their value.