Shiva Purana

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अथ जाते च सायाह्ने भुवि पश्चिमदिण्मुखः । उद्धृत्य दद्यात्प्रातस्तु मध्याह्नेंगुलिभिस्तथा २७ ।

The offering of Arghya in the morning is by lifting both the hands high up; that in the midday by letting off the water through the fingers and that in the evening by letting the water over the ground facing the west.

english translation

atha jAte ca sAyAhne bhuvi pazcimadiNmukhaH | uddhRtya dadyAtprAtastu madhyAhneMgulibhistathA 27 |

hk transliteration by Sanscript