अहार्यं ब्राह्मणद्रव्यं राज्ञा नित्यमिति स्थितिः । इतरेषां तु वर्णानां सर्वाभावे हरेन्नृपः ॥ १८९ ॥
The property of a Brahmana must never be taken by the king, that is a settled rule; but (the property of men) of other castes the king may take on failure of all (heirs).
english translation