[95] "Goods situated in water" (udakaṭṭha) means goods that have been deposited in water.
Thinking, "I shall steal goods situated in water," a bhikkhu with a mind intent on theft (theyyacitta) searches for a companion, or goes there — an offense of wrong-doing (dukkaṭa). He dives down or emerges — an offense of wrong-doing. He touches it — an offense of wrong-doing. He makes it stir — a grave offense (thullaccaya). He moves it from its place — an offense of defeat (pārājika).
With a mind intent on theft, he touches a blue lotus, a red lotus, a white lotus, a lotus root, a fish, or a turtle that has arisen there, worth five māsakas or more than five māsakas — an offense of wrong-doing. He makes it stir — a grave offense. He moves it from its place — an offense of defeat.
English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.