Skandapurana 1.4.11.162

1.4.11.162

phenapāḥ phenajaṃ liṃgaṃ nāma cāpi sudurvidam..
kapilo vālukāliṃgaṃ varadaṃ ca japanharam.. 13.162 ..

the foam-drinkers, a liṅga made of foam, and the name “Hard to Comprehend”;
Kapila, a sand liṅga, reciting Hara's name “Boon-Giver”;