Manusmriti

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प्रातिभाव्यं वृथादानमाक्षिकं सौरिकां च यत् । दण्डशुल्कावशेषं च न पुत्रो दातुमर्हति ॥ १५९ ॥

But money due by a surety, or idly promised, or lost at play, or due for spirituous liquor, or what remains unpaid of a fine and a tax or duty, the son (of the party owing it) shall not be obliged to pay.

english translation

prAtibhAvyaM vRthAdAnamAkSikaM saurikAM ca yat | daNDazulkAvazeSaM ca na putro dAtumarhati || 159 ||

hk transliteration by Sanscript