Skandapurana 1.3.3.102

1.3.3.102

paśoryasya ca saṃbaddhā carmaṇā ca śivālaye..
nṛbhiryā sthāpitā bherī mṛdaṃgamurajādi ca..
sa paśuḥ śivasānnidhyamāpnotyatra na saṃśayaḥ.. 5.102 ..

And with the hide of whatever animal the drum, mṛdaṅga, muraja, and the like / are bound and set up by men in Śiva's temple, / that animal attains Śiva's presence; of this there is no doubt. 5.102