Tīrtha-Māhātmya: Mahālaya, Kedāra, Rivers and Fords, and Devadāru Forest
Akṣaya-Karma Doctrine
अक्षयं तत्र दानं स्यात् जप्यं वापि तथाविधम् / महादेवप्रियं तीर्थं पावनं तद् विशेषतः / तारयेच्च पितॄन् सर्वान् दत्त्वा श्राद्धं समाहितः
akṣayaṃ tatra dānaṃ syāt japyaṃ vāpi tathāvidham / mahādevapriyaṃ tīrthaṃ pāvanaṃ tad viśeṣataḥ / tārayecca pitṝn sarvān dattvā śrāddhaṃ samāhitaḥ
সেই ঠাইত দান কৰিলে পুণ্য অক্ষয় হয়, আৰু তাত কৰা জপো অব্যয় ফলদায়ী হয়। সেই তীৰ্থ মহাদেৱৰ প্ৰিয় আৰু বিশেষভাৱে পাৱন। সমাহিতচিত্তে তাত শ্ৰাদ্ধ দিলে সকলো পিতৃ উদ্ধাৰ পায়।
Lord Kūrma (Viṣṇu) speaking to sages (narrative instruction on tīrtha-dharma)
Primary Rasa: shanta
Secondary Rasa: bhakti
Indirectly: it emphasizes that purity of mind (samāhita) and dharmic acts at a consecrated tīrtha yield enduring (akṣaya) spiritual merit, aligning the practitioner toward liberation-oriented results rather than temporary gains.
Japa performed at a tīrtha is praised, and the key inner discipline is samādhāna/samāhitatva—doing Śrāddha and worship-related acts with a steady, collected mind, a practical devotional-yogic focus within Purāṇic sādhanā.
Though spoken in a Vaiṣṇava Purāṇa context (Kūrma/Viṣṇu), the tīrtha is called “dear to Mahādeva,” reflecting the Kurma Purana’s synthesis where Śiva-devotion and Vaiṣṇava revelation mutually affirm one another within shared dharma.