Kautilya's Arthashastra 3.16.26

3.16.26

corahṛtam avidyamānaṃ svadravyebhyaḥ prayacchet, pratyānetum aśakto vā //

Whatever of the property of his own subjects the king brings back from the forests and countries of enemies, shall be handed over to its owner. Whatever of the property of citizens robbed by thieves the king cannot recover, shall be made good from his own pocket. If the king is unable to recover such things, he shall either allow any self-elected person (svayamgráha) to fetch them, or pay an equivalent ransom to the sufferer. An adventurer may enjoy whatever the king graciously gives him out of the booty he has plundered from an enemy's country, excepting the life of an Arya and the property belonging to gods, Bráhmans or ascetics. Thus sale without ownership is dealt with.