The Law Code of Parāśara 6.18

Parāśarasmṛti 6.18

vaiśyaṃ śūdraṃ kriyāsaktaṃ vikarmasthaṃ dvijottamam /
hatvā cāndrāyaṇaṃ tasya triṃśad goś caiva dakṣiṇām //