Kautilya's Arthashastra 5.2.37

5.2.37

pāṣaṇḍasaṃghadravyam aśrotriyopabhogyaṃ devadravyaṃ vā kṛtyakarāḥ pretasya dagdhagṛhasya vā haste nyastam ity upahareyuḥ //

Spies, under the guise of sorcerers, shall, under the pretence of ensuring safety, carry away the money, not only of the society of heretics and of temples, but also of a dead man and of a man whose house is burnt, provided that it is not enjoyable by Bráhmans.