Manava Dharmashastra 2.224

2.224

dharmārthāv ucyate śreyaḥ kāmārthau dharma eva ca
artha eveha vā śreyas trivarga iti tu sthitiḥ //

(Some declare that) the chief good consists in (the acquisition of) spiritual merit and wealth, (others place it) in (the gratification of) desire and (the acquisition of) wealth, (others) in (the acquisition of) spiritual merit alone, and (others say that the acquisition of) wealth alone is the chief good here (below); but the (correct) decision is that it consists of the aggregate of (those) three.