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Manusmriti

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चतुर्थमाददानोऽपि क्षत्रियो भागमापदि । प्रजा रक्षन् परं शक्त्या किल्बिषात् प्रतिमुच्यते ॥ ११८ ॥

A Kshatriya (king) who, in times of distress, takes even the fourth part (of the crops), is free from guilt, if he protects his subjects to the best of his ability.

english translation