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siva.sh/manusmriti/8/36

अनृतं तु वदन् दण्ड्यः स्ववित्तस्यांशमष्टमम् । तस्यैव वा निधानस्य सङ्ख्ययाऽल्पीयसीं कलाम् ॥ ३६ ॥

But he who falsely says (so), shall be fined in one-eighth of his property, or, a calculation of (the value of) the treasure having been made, in some smaller portion (of that).

english translation

anRtaM tu vadan daNDyaH svavittasyAMzamaSTamam | tasyaiva vA nidhAnasya saGkhyayA'lpIyasIM kalAm || 36 ||

siva.sh/manusmriti/8/37

विद्वांस्तु ब्राह्मणो दृष्ट्वा पूर्वोपनिहितं निधिम् । अशेषतोऽप्याददीत सर्वस्याधिपतिर्हि सः ॥ ३७ ॥

When a learned Brahmana has found treasure, deposited in former (times), he may take even the whole (of it); for he is master of everything.

english translation

vidvAMstu brAhmaNo dRSTvA pUrvopanihitaM nidhim | azeSato'pyAdadIta sarvasyAdhipatirhi saH || 37 ||

siva.sh/manusmriti/8/38

यं तु पश्येन्निधिं राजा पुराणं निहितं क्षितौ । तस्माद् द्विजेभ्यो दत्त्वाऽर्धमर्धं कोशे प्रवेशयेत् ॥ ३८ ॥

When the king finds treasure of old concealed in the ground let him give one half to Brahmanas and place the (other) half in his treasury.

english translation

yaM tu pazyennidhiM rAjA purANaM nihitaM kSitau | tasmAd dvijebhyo dattvA'rdhamardhaM koze pravezayet || 38 ||

siva.sh/manusmriti/8/39

निधीनां तु पुराणानां धातूनामेव च क्षितौ । अर्धभाग् रक्षणाद् राजा भूमेरधिपतिर्हि सः ॥ ३९ ॥

The king obtains one half of ancient hoards and metals (found) in the ground, by reason of (his giving) protection, (and) because he is the lord of the soil.

english translation

nidhInAM tu purANAnAM dhAtUnAmeva ca kSitau | ardhabhAg rakSaNAd rAjA bhUmeradhipatirhi saH || 39 ||

siva.sh/manusmriti/8/40

दातव्यं सर्ववर्णेभ्यो राज्ञा चौरैर्हृतं धनम् । राजा तदुपयुञ्जानश्चौरस्याप्नोति किल्बिषम् ॥ ४० ॥

Property stolen by thieves must be restored by the king to (men of) all castes (varna); a king who uses such (property) for himself incurs the guilt of a thief.

english translation

dAtavyaM sarvavarNebhyo rAjJA caurairhRtaM dhanam | rAjA tadupayuJjAnazcaurasyApnoti kilbiSam || 40 ||