Garudapurana 2.40.46

2.40.46

vinyasya tāni vṛntāni aṅgeṣveṣu pṛthakpṛthak /
catvāriṃśacchirodeśe grīvāyāṃ daśa vinyaset //

Arranging those stalks separately on these limbs: / he should place forty in the region of the head, and ten on the neck;