Subaru LEGACY 2004 Service Manual page 560

(2) Connect the pipe C and D to gearbox.
Tightening torque:
⋅
Pipe C: 15 N m (1.5 kgf-m, 10.8 ft-lb)
⋅
Pipe D: 25 N m (2.5 kgf-m, 18.1 ft-lb)
(2)
(1)
(1) Pipe C
(2) Pipe D
Steering Gearbox [LHD Model]
PS-00525
PS-41
POWER ASSISTED SYSTEM (POWER STEERING)