Manusmriti
म्रियमाणोऽप्याददीत न राजा श्रोत्रियात् करम् । न च क्षुधाऽस्य संसीदेत्श्रोत्रियो विषये वसन् ॥ १३३ ॥
Though dying (with want), a king must not levy a tax on Srotriyas, and no Srotriya, residing in his kingdom, must perish from hunger.
english translation
mriyamANo'pyAdadIta na rAjA zrotriyAt karam । na ca kSudhA'sya saMsIdetzrotriyo viSaye vasan ॥ 133 ॥
hk transliteration by Sanscript