Manusmriti

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अकृतं च कृतात् क्षेत्राद् गौरजाविकमेव च । हिरण्यं धान्यमन्नं च पूर्वं पूर्वमदोषवत् ॥ ११४ ॥

sanskrit

(The acceptance on an untilled field is less blamable than (that of) a tilled one; (with respect to) cows, goats, sheep, gold, grain, and cooked food, (the acceptance of) each earlier-named (article is less blamable than of the following ones).

english translation

akRtaM ca kRtAt kSetrAd gaurajAvikameva ca | hiraNyaM dhAnyamannaM ca pUrvaM pUrvamadoSavat || 114 ||

hk transliteration