Step 1: Biological Oxygen Demand (BOD) measures the amount of oxygen required by microorganisms to decompose organic matter in water. A higher BOD value indicates a higher level of pollution. Step 2: Water with a BOD value greater than 17 ppm is considered highly polluted. This is because the microorganisms require more oxygen to decompose the organic matter present, indicating a higher concentration of pollutants. Step 3: Therefore, the water sample is highly polluted if the BOD value is more than 17 ppm.