Vaisesika Sūtras
Vaisesika Sūtra 6.1.12
ētēna hīnasamaviśiṣṭadhārmikēbhyaḥ parasvādānaṁ vyākhyātam ॥12॥
Based on the same, inferior, equal, and superior dharmic conduct, such as taking others' wealth, etc. are explained.