Padmapurana 1.19.241

Padmapurāṇa 1.19.241

vasiṣṭhauvāca
tapasāṃsaṃcayoyasyadravyāṇāṃyasyasaṃcayaḥ
tapaḥsaṃcayaevehaviśiṣṭodhanasaṃcayāt