Revākhaṇḍa of the Skandapurāṇa manuscripts (RKS) 103.85

103.85

pṛṣṭhabhāgasthito nityaṃ śubhāśubhanirīkṣakaḥ /
catvāraḥ sāgarāḥ puṇyāḥ kṣīradhārāḥ staneṣu ca //

always resides on her back, the observer of good and evil deeds. / The four holy oceans are the streams of milk in her udders;