deva -- the demigods; rishi -- sages; pitri -- departed forefathers; bhutani -- and living entities in general; jnatin -- one's immediate relatives; bandhun -- extended family; ca -- and; bhaginah -- to the shareholders; asamvibhajya -- not distributing; ca -- and; atmanam -- to oneself; yaksha-vittah -- whose wealth is simply like that of a Yaksha; patati -- he falls; adhah -- down.

One who fails to distribute his wealth to the proper shareholders -- the demigods, sages, forefathers and ordinary living entities, as well as his immediate relatives, in-laws and own self -- is maintaining his wealth simply like a Yaksha and will fall down.