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Arthashastra

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नष्ट प्रस्मृतम् आयुक्त दण्डः पार्श्वं पारिहीणिकम् औपायनिकं डमर गतक स्वम् अपुत्रकं निधिश् च अन्य जातः ॥

Whatever has been lost and forgotten (by others), fines levied from government servants, marginal revenue (pársva), compensation levied for any damage (párihínikam), presentations to the king, the property of those who have fallen victims to epidemics (damaragatakasvam) leaving no sons, and treasure-troves,---all these constitute accidental receipts.

english translation