Shiva Purana
शुक्लप्रतिग्रहाद्दत्तं मध्यमं द्रव्यमुच्यते । कृषिवाणिज्यकोपेतमधमं द्रव्यमुच्यते 1-15-४० ।
Wealth acquired by acceptance of monetary gifts is called middlesome wealth. Wealth acquired by agricultural or trading activities is called lowliest wealth.
english translation
zuklapratigrahAddattaM madhyamaM dravyamucyate । kRSivANijyakopetamadhamaM dravyamucyate 1-15-40 ।
hk transliteration by Sanscript