Book 3 Chapter V Paragraph 12

Property for which no claimant is found (ádáyádakam) shall go to the king, except the property of a woman, of a dead man for whom no funeral rites have been performed, or of a niggardly man with the exception of that of a Bráhman learned in the Vedas. That (the property of the learned) shall be made over to those who are well-versed in the three Vedas.