Shivapurana 7.2.21.21

Śivapurāṇa (complete text) 7.2.21.21

tarpayedatha devebhya ṛṣibhyaśca viśeṣataḥ |
bhūtebhyaśca pitṛbhyaśca dadyādarghyaṃ yathāvidhi ||