Shiva Purana

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कृष्यर्जिते दशांशं हि देयं पापस्य शुद्धये । शेषेण कुर्याद्धर्मादि अन्यथा रौरवं व्रजेत् ७४ ।

sanskrit

One tenth of the wealth acquired by agricultural operations must first be given in charity (before making the three-fold divisions) in order to wipe off the sin. He can utilise the rest as mentioned before. Otherwise he shall fall into Raurava.

english translation

kRSyarjite dazAMzaM hi deyaM pApasya zuddhaye | zeSeNa kuryAddharmAdi anyathA rauravaM vrajet 74 |

hk transliteration