If the king's treasury is not well replenished, he may take tribute from these. In realising tribute, the king, however, should except those Brahmanas who are equal to the gods or Brahma.
एतेभ्यो बलिमादद्याद्धीनकोशो महीपतिः। ऋते ब्रह्मसमेभ्यश्च देवकल्पेभ्य एव च॥