If any layman has committed theft, that is, has stolen an ox or a horse or a sheep or any beast of his neighbour's, if he has done it once or twice, let him first restore to his neighbour the loss which he has caused, and let him do penance for a hundred and twenty days on bread and water. But if he has made a practice of stealing often, and cannot make restitution, let him do penance for a year and a hundred and twenty days, and further undertake not to repeat it; and thus let him communicate at Easter of the second year, that is, after two years, on condition that, out of his own labour, he first gives alms to the poor and a feast to the priest who adjudged his penance, and so let the guilt of his evil habit be annulled.