Matsyapurana 31.16

31.16

*śarmiṣṭhovāca
na narmayuktaṃ vacanaṃ hinasti na strīṣu rājan na vivāhakāle
prāṇātyaye sarvadhanāpahāre pañcānṛtānyāhur apātakāni //

Śarmiṣṭhâ said:—"King! there is no sin in speaking untruth at the time of indulging in sexual pleasures, on the occasion of marriage, when life is in danger, wealth is at stake, and in joke. Lying on these five occasions is venal. It is only a sin to speak an untruth at the time of being summoned as a witness, or when one is entrusted to dispose of a thing, or when one is asked his advice on any point."—16-17.