Arthashastra

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तत्र अपि गृहीत आनुपूर्व्या राज श्रोत्रिय द्रव्यं वा पूर्वं प्रतिपादयेत् ॥

Even in the case of a debtor going abroad, he shall pay his debts in the order in which he borrowed them or shall first pay his debts due to the king or a learned Bráhman.

english translation

tatra api gRhIta AnupUrvyA rAja zrotriya dravyaM vA pUrvaM pratipAdayet ॥

hk transliteration by Sanscript