[96] "A boat" (nāvā) means that by which one crosses over. "Goods on a boat" (nāvaṭṭhaṃ) means goods that have been placed on a boat.
If a bhikkhu, with a mind intent on theft (theyyacitta), thinking, "I shall carry off the goods on the boat," searches for a companion or goes there, he commits an offense of wrong-doing (dukkaṭa). If he touches them, an offense of wrong-doing. If he makes them stir, a grave offense (thullaccaya). If he moves them from their place, an offense entailing defeat (pārājika).
If, with a mind intent on theft, thinking, "I shall carry off the boat," he searches for a companion or goes there, he commits an offense of wrong-doing. If he touches it, an offense of wrong-doing. If he makes it stir, a grave offense. If he releases the mooring, an offense of wrong-doing. If, having released the mooring, he touches it, an offense of wrong-doing. If he makes it stir, a grave offense. If he shifts it upward, or downward, or across, even so much as a hair's breadth, an offense entailing defeat.
English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.