Revākhaṇḍa ascribed to the Vāyupurāṇa (RKV) 98.27

98.27

tadgrāmodyānabhedotthaṃ paradāraniṣevaṇam /
vārddhuṣikasya yatpāpaṃ yatpāpaṃ steyasambhavam //

that arising from destroying a village or park, the enjoyment of another's wife, / the sin of a usurer, and the sin that arises from theft;