Revākhaṇḍa ascribed to the Vāyupurāṇa (RKV) 228.16

228.16

patipatnyormithaścārddhaṃ phalaṃ prāhurmanīṣiṇaḥ /
bhāgineyasya śiṣyasya bhrātṛvyasya sutasya ca /
ṣaṭtripañcacaturbhāgānphalamāpnoti vai naraḥ //

The wise declare half of the fruit between husband and wife mutually; / and for a sister's son, a student, a brother's son, and a son, / a man indeed receives a sixth, a third, a fifth, and a fourth part of the fruit.