Manusmriti

siva.sh/manusmriti/7/133

म्रियमाणोऽप्याददीत न राजा श्रोत्रियात् करम् । न च क्षुधाऽस्य संसीदेत्श्रोत्रियो विषये वसन् ॥ १३३ ॥

sanskrit

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