[ULPIANUS libro singulari excusationum. ] §27.1.7.prPaupertas sane dat excusationem, si quis imparem se oneri iniuncto possit probare, idque diuorum fratrum rescripto continetur.
[ULPIANUS in his single book on excuses.] Poverty indeed grants an excuse, if anyone can prove that he is unequal to the burden imposed on him, and this is contained in a rescript of the deified brothers.