The idea covered by the word receipts (_Einnahme_) embraces all the new
additions successively made to one's resources within a given period of
time.[144-1] Income, on the other hand, embraces only such receipts as
are the results of economic activity. (See §§ 2, 11.) Produce (_Ertrag_,
_produit_) is income, but not from the point of view of the person or
_subject_ engaged in a business of any kind, but from that of the
business itself, or of the _object_ with which the business is
concerned, and on which it, so to speak, acts.