Skandapurana 5.236.29_7

5.236.29_7

nārāyaṇamidaṃ karma yaḥ karoti na lipyate ..
śatatrayaṃ ṣaṣṭiyutaṃ dinamāhuśca vatsare .. 16 ..

Whoever performs this work dedicated to Nārāyaṇa is not tainted. / They speak of three hundred and sixty days in a year;