Matsya Purana 220.12

220.12

prākārāṇāṃ samucchedo durgādīnāmasatkriyā.
arthānāṃ dūṣaṇaṃ proktaṃ viprakīrṇatvameva ca .. 220.12 ..

Not to guard well the enclosure walls, not to repair the forts, not to collect wealth from various places, to give out wealth to unfit countries, and to unfit persons in improper times, are regarded as not using wealth properly, whereas to use wealth in vicious and bad works is regarded as using wealth improperly—12 13 }