[114] "Four-footed creatures" means: elephants, horses, camels, oxen, donkeys, domestic animals.
If a bhikkhu, with a mind intent on theft, touches it, he commits an offense of wrong-doing (dukkaṭa). If he causes it to move, he commits a grave offense (thullaccaya). If he moves it from its place, he commits an offense entailing defeat (pārājika).
Thinking, "I shall lead it away on foot," he makes it shift the first foot: he commits a grave offense. He makes it shift the second foot: he commits a grave offense. He makes it shift the third foot: he commits a grave offense. He makes it shift the fourth foot: he commits an offense entailing defeat.
The Section on Many-footed Creatures
English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.