Saurapurana 9.35

9.35

vimuktaḥ sarvapāpebhyaḥ śivaloke mahīyate
gāruḍe śivamuddiśya dadyācchivatithau dvijāḥ

freed from all sins, he is glorified in the world of Śiva. / In honour of Śiva, one should give the Gāruḍa on a lunar day sacred to Śiva, O twice-born;