Shiva Purana
द्रव्यजातं महेशाय द्विजेभ्यश्च विशेषतः ॥ भक्तेभ्यश्च प्रदायाथ शिवाय गुरुरूपिणे ॥ ८४॥
He shall make gift to brahmins especially to devotees and to Śiva in the form of preceptor.
english translation
dravyajAtaM mahezAya dvijebhyazca vizeSataH ॥ bhaktebhyazca pradAyAtha zivAya gururUpiNe ॥ 84॥
hk transliteration by Sanscript