Kautilya's Arthashastra 9.4.24

9.4.24

tulye lābhe deśakālau śaktyupāyau priyāpriyau javājavau sāmīpyaviprakarṣau tadātvānubandhau sāratvasātatye bāhulyabāhuguṇye ca vimṛśya bahuguṇayuktaṃ lābham ādadīta //

When profits (from two sources) are equal, he should consider the place and time, the strength and means (required to acquire it), affection and disaffection (caused by it), intrigue and absence of intrigue (involving it), its nearness and distance, its present and future effects, its constant worth or worthlessness, and its plentifulness and usefulness; and he should accept only that profit which is possessed of most of the above good characteristics.