अदायादकं राजा हरेत्स्त्रीवृत्तिप्रेतकार्यवर्जमन्यत्र श्रोत्रियद्रव्यात् ॥ कZ_०३.५.२८ ॥
adāyādakaṃ rājā haret strīvṛtti-pretakārya-varjam anyatra śrotriya-dravyāt
The king shall take (as escheat) property that has no legal heir—except what is set aside for a woman’s maintenance and for funerary rites; but not in the case of a śrotriya’s property.
It permits state appropriation of heirless estates, but ring-fences funds for dependents’ maintenance and mandatory rites, limiting fiscal extraction where social order would be harmed.