Kautilya's Arthashastra 7.9.40

7.9.40

sarvacitramahābhogaṃ trividhaṃ vaśyam ucyate /
ekatobhogy ubhayataḥ sarvatobhogi cāparam //

that friend whose munificence is enjoyable in various ways is a submissive friend, and is said to be of three forms:--One who is enjoyable only by one, one who is enjoyable by two (the enemy and the conqueror), and one who is enjoyable by all, is the third;