Kautilya's Arthashastra 9.4.4

9.4.4

ādeyaḥ pratyādeyaḥ prasādakaḥ prakopako hrasvakālas tanukṣayo 'lpavyayo mahān vṛddhyudayaḥ kalyo dharmyaḥ purogaś ceti lābhasampat //

The characteristics of an expected profit are: that which is receivable, that which is to be returned, that which pleases all, that which excites hatred, that which is realised in a short time, that which entails little loss of men to earn, that which entails little loss of wealth to earn, that which is vast, that which is productive, that which is harmless, that which is just, and that which comes first.