Shivapurana 7.2.32.68

Śivapurāṇa (complete text) 7.2.32.68

pūjopayuktaṃ yad dravyaṃ hemaratnādyanuttamam |
tatsarvaṃ gurave dadyād dakṣiṇāṃ ca tataḥ pṛthak ||