Kautilya's Arthashastra 7.4.22

7.4.22

aṃśo daṇḍasamaḥ pūrvaḥ prayāsasama uttamaḥ /
vilopo vā yathālābhaṃ prakṣepasama eva vā //E

Share of profit proportional to the strength of the army is of the first kind; that which is equal to the effort made is the best; shares may be allotted in proportion to the profit earned or to the capital invested.