Shiva Purana
प्रधानमेकमेवात्र जुहुयादथ वा गुरुः ॥ पूर्वं पूर्णाहुतिं हुत्वा घृतेनाष्टोत्तरं शतम् ॥ २६ ॥
Or the spiritual master should offer only one of the principal oblations here. First offer the full oblation and offer one hundred and eighty-eight with ghee.
english translation
pradhAnamekamevAtra juhuyAdatha vA guruH ॥ pUrvaM pUrNAhutiM hutvA ghRtenASTottaraM zatam ॥ 26 ॥
hk transliteration by Sanscript