The Cambridge History of India, Vol. I: Ancient India v1.c23.41

v1.c23.41

The men of war, according to Manu, are to be selected for prominent places (in the van) from Kurukshetra, the Matsyas, Pañchālas, and those born in Çūrasena—all districts in the neighbourhood of Delhi, Jaipur, Kanauj, and Muttra—a provision sufficiently indicative of the geographical origin of his code. It is interesting to note that both Manu and Vishṇu state that when a king has conquered a foreign foe he shall make a prince of that country (not of his own) the king there, and (Vishṇu adds, III, 49) he shall not destroy the royal race of his foe unless that royal race be of ignoble birth. He is to honour the gods and the customs of the conquered country and grant exemption from taxation (for a time) (Manu, VII, 201).