A Brahmana who does not invite his next neighbour and his neighbour next but one, (though) both (he) worthy (of the honour), to a festival at which twenty Brahmanas are entertained, is liable to a fine of one masha.
A Srotriya who does not entertain a virtuous Srotriya at auspicious festive rites, shall be made to pay him twice (the value of) the meal and a masha of gold (as a fine to the king).
A blind man, an idiot, (a cripple) who moves with the help of a board, a man full seventy years old, and he who confers benefits on Srotriyas, shall not be compelled by any (king) to pay a tax.
श्रोत्रियं व्याधितार्तौ च बालवृद्धावकिञ्चनम् । महाकुलीनमार्यं च राजा सम्पूजयेत् सदा ॥ ३९५ ॥
Let the king always treat kindly a Srotriya, a sick or distressed man, an infant and an aged or indigent man, a man of high birth, and an honourable man (Arya).