Theses de societate

one part of the loss; to the other, two parts of the loss and a third of the profit, it was long ago questioned between Q. Mutius and S. Sulpitius referring to Quintus Mucius Scaevola and Servius Sulpicius Rufus, famous Roman jurists whether it is valid? The opinion of Sulpitius prevailed, defending the affirmative, which we also consider to be true: provided that so much more value or labor has been contributed to the partnership by one of the partners as the amount of profit they desire to capture from it.

XXIV.

Furthermore, it is established that it can be agreed that one may bear a share of the profit and not be held for the loss, provided that the expenditure of the one who wishes to be a participant in profit but exempt from loss by agreement is equal to the loss which the other is forced to sustain.

XXV.

But what if an agreement was made regarding only one thing, such as profit, what must be thought regarding loss? It is clear that what is decided for one is also considered to be decided for the other.

XXVI.

In the latter case, if shares are not defined, the partners will acknowledge profits and losses equally, such that he who has contributed more money or labor also gains more from the profit.

XXVII.

However, that will finally be computed as profit which, in the same partnership, perhaps from another thing...