Skanda Purana 17.18.220

17.18.220

smarāmi smṛtivākyāni yāni prāha gururmama ..
kiṃcidvedamayaṃ pātraṃ kiṃcitpātraṃ tapomayam.. 7.2.18.220 ..

I remember the sayings of the scriptures which my teacher spoke: / 'A worthy recipient is partly of Vedic nature, a worthy recipient is partly made of austerity;