Shiva Purana
द्र व्यमिज्यादिरूपं स्यात्तीर्थस्नानादि दैहिकम् । धनेन धनमाप्नोति तपसा दिव्यरूपताम् ५३ ।
By physical practices like bathing in sacred places (tirtha-snan), one gains material wealth, while through tapas (austerities), one attains divine form or spiritual transformation.
english translation
dra vyamijyAdirUpaM syAttIrthasnAnAdi daihikam । dhanena dhanamApnoti tapasA divyarUpatAm 53 ।
hk transliteration by Sanscript