Kautilya's Arthashastra 9.4.8

9.4.8

yadi vā paśyet "pratyādeyam ādāya kośadaṇḍanicayarakṣāvidhānāny avasrāvayiṣyāmi, khanidravyahastivanasetubandhavaṇikpathān uddhṛtasārān kariṣyāmi, prakṛtīr asya karśayiṣyāmi, apavāhayiṣyāmi, āyogenārādhayiṣyāmi vā, tāḥ paraṃ pratiyogena kopayiṣyati, pratipakṣe vāsya paṇyam enaṃ kariṣyāmi, mitram aparuddhaṃ vāsya pratipādayiṣyāmi,
mitrasya svasya vā deśasya pīḍām atrasthas taskarebhyaḥ parebhyaś ca pratikariṣyāmi, mitram āśrayaṃ vāsya vaiguṇyaṃ grāhayiṣyāmi, tad amitraviraktaṃ tatkulīnaṃ pratipatsyate, satkṛtya vāsmai bhūmiṃ dāsyāmi iti
saṃhitasamutthitaṃ mitraṃ me cirāya bhaviṣyati" iti pratyādeyam api lābham ādadīta //

When he, however, thinks that "by taking a repayable profit I shall cause my enemy’s treasury, army, and other defensive resources to dwindle; I shall exploit to impoverishment the mines, timber and elephant forests, irrigational works and roads of traffic of my enemy; I shall impoverish his subjects, or cause them to migrate, or conspire against him; when they are reduced to this condition, my enemy inflames their hatred (by punishing them); or I shall set my enemy against another enemy; my enemy will give up his hopes and run away to one who has some blood-relationship with him; or having improved his lands, I shall return them to him, and when he is thus brought to ascendancy, he will be a lasting friend of mine,"--then he may take even a repayable profit. Thus receivable and repayable profits are explained.