niyuktas tu yathānyāyaṃ yo māṃsaṃ nātti mānavaḥ / sa pretya paśutāṃ yāti saṃbhavān ekaviṃśatim //
But a man who, being duly engaged (to officiate or to dine at a sacred rite), refuses to eat meat, becomes after death an animal during twenty-one existences.