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•  Proper intention of business man - make money to give tzedaka, to beautify mitzvos, to have free time and a free mind learn Torah.
•  Uplifting sparks from business is when he actually prays with proper focus and learns Torah after his day of work, connecting the sparks back to their spiritual source.
•  Refining the sparks brings down a great revelation from tohu and brings down blessing for a person spiritually and physically.
•  In order to have the inner strength required to refine sparks from the physical, one needs to have proper prayer before hand.
•  While dealing with physical his Godly intention is not revealed, the intention is from his strong resolution during prayer.
•  Refining of Godly sparks is done through deception - pretend like your involved in the physical, but afterwords 'steal' its sparks through prayer and learning Torah.
•  Link to this page in the sefer: http://www.hebrewbooks.org/pdfpager.aspx?req=31640&st=&pgnum=69.
•  Link to purchase this sefer: http://store.kehotonline.com/prodinfo.asp?number=HRR-SM68.