The énsi Urukagina, of the city-state of Lagash, is best known for his reforms to combat corruption, and the Code of Urukagina is sometimes cited as the earliest known example of a legal code in recorded history. The Code of Urukagina has also been widely hailed as the first recorded example of government reform, as it sought to achieve a higher level of freedom and equality. Although the actual Code of Urukagina text has yet to be discovered, much of its content may be surmised from other references to it that have been found. In the Code of Urukagina, Urukagina exempted widows and orphans from taxes, compelled the city to pay funeral expenses (including the ritual food and drink libations for the journey of the dead into the lower world), and decreed that the rich had to use silver when purchasing from the poor. If the poor did not wish to sell, the powerful man (the rich man or the priest) could not force him to do so. The Code of Urukagina limited the power of both the priesthood and large property owners and established measures against usury, burdensome controls, hunger, theft, murder, and seizure of people's property and persons—as Urukagina stated: "The widow and the orphan were no longer at the mercy of the powerful man."