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Arthashastra

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पर चक्र आटविकाभ्यां दुर्ग राष्ट्र विलोपे वा, प्रतिरोधकैर् वा ग्राम सार्थ व्रज विलोपे, चक्र युक्त नाशे वा, ग्राम मध्य अग्न्य् उदक आबाधे ज्वाला वेग उपरुद्धे वा, नावि निमग्नायां मुषितायां वा स्वयम् उपरूढो न उपनिधिम् अभ्यावहेत् ॥

Whenever forts or country parts are destroyed by enemies or wild tribes; whenever villages, merchants, or herds of cattle are subjected to the inroads of invaders; whenever the kingdom itself is destroyed; whenever extensive fires or floods bring about entire destruction of villages, or partly destroy immovable properties, movable properties having been rescued before; whenever the spread of fire or rush of floods is so sudden that even movable properties could not be removed; or whenever a ship laden with commodities is either sunk or plundered (by pirates); deposits lost in any of the above ways shall not be reclaimed.

english translation