Matsyapurana 101.26

101.26

tiladhenusamopetaṃ samānte hemapaṅkajam
śuddhamaṣṭāṅgulaṃ dadyāc chivaloke mahīyate
sāmagāya tataścaitat sāmavratamihocyate //

The observer of the (14) Sâma-Vrata should make an altar of cowdung bathe Śiva or Viṣṇu with clarified butter, worship them with uncooked rice and flowers, for a year. At the end of the year, the devotee should give away a lotus of gold, eight fingers in height, with a cow of sesamum to a Brâhmaṇa versed in the Sâma-Veda. As a result, the devotee is respected in Śiva loka.—25-26.