Shiva Purana
पूजोपयुक्तं यद्द्रव्यं हेमरत्नाद्यनुत्तमम् ॥ तत्सर्वं गुरवे दद्याद्दक्षिणां च ततः पृथक् ॥ ६८ ॥
Whatever material is used in worship, gold, gem and other articles shall be handed to the preceptor apart form the Dakṣiṇā offered separately.
english translation
pUjopayuktaM yaddravyaM hemaratnAdyanuttamam ॥ tatsarvaM gurave dadyAddakSiNAM ca tataH pRthak ॥ 68 ॥
hk transliteration by Sanscript