Shiva Purana
घ्राणे शिरसि बाह्वोश्च कल्पयेत्कल्पवित्तमः ॥ अष्टत्रिंशत्कलान्यासमेवं कृत्वानुपूर्वशः ॥ ३६ ॥
The best of the kalpas should be placed on the sense of smell, head and arms. In this way one should perform the thirty-eight arts in order.
english translation
ghrANe zirasi bAhvozca kalpayetkalpavittamaH ॥ aSTatriMzatkalAnyAsamevaM kRtvAnupUrvazaH ॥ 36 ॥
hk transliteration by Sanscript