Everyone shall set apart a third of his wealth for Dharma, another third for Vṛddhi (flourishing) and the rest for his Bhoga (enjoyment). With the part intended for Dharma he shall perform the three rites of virtue viz. Nitya (daily prayers etc.), Naimittika (casual acts of piety) and Kāmya (specific rites for the fulfilment of desires).
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.
अथवा पापबुद्धिः स्यात्क्षयं वा सत्यमेष्यति । वृद्धिवाणिज्यके देयष्षडंशो हि विचक्षणैः ७५ ।
Or he is sure to be evil-minded hastening towards his own certain ruin. Sensible persons acquiring much wealth by way of usury or trading activities must likewise give away a sixth of that wealth in charity (before making the threefold divisions).