Matsyapurana 98.12

98.12

haimīṃ ca dadyātpṛthivīṃ saśeṣām ākārya rūpyāmatha vā ca tāmrīm
paiṣṭīmaśaktaḥ pratimāṃ vidhāya sauvarṇasūryeṇa samaṃ pradadyāt
na vittaśāṭhyaṃ puruṣo 'tra kuryāt kurvannadho yāti na saṃśayo 'tra //

Afterwards, an image of earth, along with that of the serpent Śeṣa, should be made in gold, silver, copper or even of kneaded flour, according to the means of the devotee, and given away to the Brâhmaṇa, along with a golden image of the Sun. As far as possible, no miserliness should be exercised in this ritual; for the man doing so, in spite of having riches undoubtedly goes to hell.—12.