Manasara 45.38

45.38

daśabhiḥ kṣapayeccheṣamevaṃ vyayamudīritam
aṣṭanandadaśevṛddhyā saptaviṃśe kṣayo bhavet

one should divide by ten; the remainder is thus declared as vyaya (expenditure). / With an increase of eight, nine, or ten, the division is by twenty-seven;