Manusmriti

siva.sh/manusmriti/8/394

अन्धो जडः पीठसर्पी सप्तत्या स्थविरश्च यः । श्रोत्रियेषूपकुर्वंश्च न दाप्याः केन चित् करम् ॥ ३९४ ॥

sanskrit

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.

english translation

andho jaDaH pIThasarpI saptatyA sthavirazca yaH | zrotriyeSUpakurvaMzca na dApyAH kena cit karam || 394 ||

hk transliteration by Sanscript