To determine the percentage of the lowest earnings, we need to calculate the total amount and the share of the lowest earner. Suppose a man divides his money among his sons in amounts such as 20,325 and 172. The total amount distributed is 20,325 + 172 = 20,497. The percentage of the lowest earnings is calculated as:

(172/20497)*100

= 0.839%

Thus, the lowest earner receives approximately 0.84% of the total amount.