Revākhaṇḍa ascribed to the Vāyupurāṇa (RKV) 51.32

51.32

aṣṭamaṃ śivapuṣpaṃ syād eṣāṃ śṛṇu vinirṇayam /
vārijaṃ salilaṃ jñeyaṃ saumyaṃ madhughṛtaṃ payaḥ //

and the eighth would be the flower of Śiva. Hear their explanation: / Water-born is to be known as water; gentle is honey, clarified butter, and milk;