Manava Dharmashastra 3.156

3.156

'urabhrā' meṣāstaiścarati krayavikrayādinā vyavaharati, taddhanapradhāno vā | evaṃ māhiṣikaḥ | paraḥ pūrvī yasyāḥ, tasyāḥ 'patiḥ' bharttā | yā anyasmai dattā anyena vā ūḍhā tāṃ punaḥ yaḥ saṃskaroti, punarbhavati bharttā paunarbhavo naro bharttā'sāvitiśāstreṣu | pretān yo niryāpayati vahati | ete yatnato varjanīyāḥ |

The sheep-dealer, the buffalo-keeper, the husband of a woman who had another previous husband, the carrier of the dead—all these should be avoided with care.—(166)

Medhātithi’s commentary (manubhāṣya):
‘Urabhra’ is sheep; one who ‘deals’ in these,—i.e., carries on the business of buying and selling them; it may also mean ‘one whose chief wealth consists in sheep.’

Similarly, the ‘buffalo-keeper.’

‘He who has had another man for her former husband;’—the husband of such a one; i.e., one who marries again the woman who has been previously given to—or married by—another man; he who ‘again’ (punaḥ) ‘becomes’ (bhavati) the husband; such a husband is called ‘paunarbhava’ by the scriptures.

He who carries the dead—i.e., carries the dead bodies.

These ‘should be avoided with care’— (166).