Kautilya's Arthashastra 2.1.10

2.1.10

akṛṣatām āchidyānyebhyaḥ prayacchet //

Lands may be confiscated from those who do not cultivate them; and given to others; or they may be cultivated by village labourers (grámabhritaka) and traders (vaidehaka), lest those owners who do not properly cultivate them might pay less (to the government). If cultivators pay their taxes easily, they may be favourably supplied with grains, cattle, and money.