Garudapurana 2.40.47

2.40.47

viṃśatyuraḥ sthale dadyādviṃśatiṃ jaṭhare 'pi ca /
bāhuyugme śataṃ dadyātkaṭi deśe ca viṃśatim //

he should place twenty on the chest, and twenty on the abdomen; / he should place a hundred on the pair of arms, and twenty in the region of the hips;