Lingapurana 2.28.79

Liṅgapurāṇa 2.28.79

śataniṣkādhikaṃ śreṣṭhaṃ tadardhaṃ madhyamaṃ smṛtam /
tasyārdhaṃ ca kaniṣṭhaṃ syāttrividhaṃ tatra kalpitam //