The Law Code of Parāśara 2.13

Parāśarasmṛti 2.13

viprāṇāṃ triṃśakaṃ bhāgaṃ sarvapāpaiḥ pramucyate /
kṣatriyo 'pi kṛṣiṃ kṛtvā devān viprāṃś ca pūjayet //