Shiva Purana
शतनिष्केण वा कुर्याद्दशनिष्केण वा पुनः । पाशांकुशधरं कालं कुर्यात्पुरुषरूपिणम् १२४ ।
He should perform the ritual with a hundred or ten coins again, and then create a form of time holding the rope and goad, in the shape of a man.
english translation
zataniSkeNa vA kuryAddazaniSkeNa vA punaH । pAzAMkuzadharaM kAlaM kuryAtpuruSarUpiNam 124 ।
hk transliteration by Sanscript