Kautilya's Arthashastra 4.13.16

4.13.16

aśvamedhāvabhṛthasnānena tulyo hastinā vadha iti pādaprakṣālanam //

A man who is hurt to death by an elephant under provocation (caused by himself) shall supply not only a kumbha of liquor (less by a drona), garlands, and scents but also as much cloth as is necessary to wash the tusks; for death caused by an elephant is as meritorious as the sacred bath taken at the end of a horse-sacrifice. Hence this offer (of liquor, etc.), is known as ‘washing the legs.’