Shiva Purana
तस्मात्तपांसि यज्ञांश्च सर्वे सर्वस्वदक्षिणाः ॥ शिवमूर्त्यर्चनस्यैते कोट्यंशेनापि नो समाः ॥ ७ ॥
Hence the penances and the sacrifices wherein the entire possession may be given as Dakṣiṇā, are not equal to even a croreth part of the worship of Śiva.
english translation
tasmAttapAMsi yajJAMzca sarve sarvasvadakSiNAH ॥ zivamUrtyarcanasyaite koTyaMzenApi no samAH ॥ 7 ॥
hk transliteration by Sanscript