Vishweshwara-samhita - Chapter 17 - Verse 47

One should offer ghee (clarified butter) as an oblation with Kapila (a type of cow) ghee. By doing this, one performs the proper ritual according to the wisdom of a true devotee. Furthermore, a learned person (Buddha) should perform this offering, either with the help of devotees or by themselves, performing it a hundred and eight times (the auspicious number).