Shiva Purana

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सर्वो ह्युषःप्राचीमुखश्चिन्तयेद्देवपूर्वकान् । धर्मानर्थांश्च तत्क्लेशानायं च व्ययमेव च ७ ।

sanskrit

It is the duty of everyone of the four castes to get up early in the morning and sit facing the east and meditate on gods. He shall then think about the various acts of virtue, of matters regarding monetary dealings, the problems connected with them, the sources of income and the items of expenditure.

english translation

sarvo hyuSaHprAcImukhazcintayeddevapUrvakAn | dharmAnarthAMzca tatklezAnAyaM ca vyayameva ca 7 |

hk transliteration