Skandapurana 6.3.228.16

6.3.228.16

patipatnyormithaścārddhaṃ phalaṃ prāhurmanīṣiṇaḥ .
bhāgineyasya śiṣyasya bhrātṛvyasya sutasya ca .
ṣaṭtripañcacaturbhāgānphalamāpnoti vai naraḥ .. 228.16 ..

The wise state that between husband and wife, the fruit shared is half; / for a nephew, a pupil, a brother's son, and a son, / a man indeed receives sixths, thirds, fifths, and fourths of the fruit.