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Arthashastra

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अंशो दण्ड समः पूर्वः प्रयास सम उत्तमः । विलोपो वा यथा लाभं प्रक्षेप सम एव वा ॥

Share of profit proportional to the strength of the army is of the first kind; that which is equal to the effort made is the best; shares may be allotted in proportion to the profit earned or to the capital invested.

english translation