Manava Dharmashastra 5.105

5.105

ko'sya prasaṃgaḥ | yathā mṛdvāriśucāvavilambaṃ kṛtotsargaḥ pravartate tathā pramādaskhalite paradravyāpaharaṇādāvavilambitaṃ prāyaścittaṃ śuddhaye samāśrayaṇīyam | ekādaśe vakṣyati |

Among all modes of purification, purity in regard to wealth has been ordained to be the most important; for he who is pure in regard to wealth is really pure, and he is not pure who is merely purified by clay and water.—(105).

Medhātithi’s commentary (manubhāṣya):
“What is the connection of this in the present context?”

What is meant is that—‘just as one who, after having paid the of nature, immediately betakes to purifying himself by day and water,—so whenever, through carelessness and mistake, one happens to steal what belongs to others, or to do any such act,—he should immediately betake to the necessary expiatory rites, for the purpose of purifying himself’;—as is going to be explained under Discourse 11.—(105).

(Verse 106 of others.)

This verse is quoted in Hemādri (Śrāddha, p. 792);—in Smṛtisāroddhāra (p. 249);—and in Nṛsiṃhaprasāda (Śrāddha, p. 13b).

Comparative notes by various authors
Viṣṇu (22.89).—(Same as Manu.)