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Arthashastra

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siva.sh/arthashastra/dharmasthiyam/19/29

पुष्प फलच् छायावद् गुल्म लतास्व् अर्ध दण्डाः, पुण्य स्थान तपो वन श्मशान द्रुमेषु च ॥

In the case of plants which bear flowers, fruits, or provide shade, half of the above fines shall be levied. The same fines shall be levied in the case of trees that have grown in places of pilgrimage, forests of hermits, or cremation or burial grounds.

english translation

Chapter 19

Verse 30