अविमुक्तक्षेत्रमाहात्म्य — काशी-वाराणसी में मोक्ष, लिङ्ग-तीर्थ-मानचित्र, और उपासना-विधि
संध्या च ऋतवश्चैव सर्वा नद्यः सरांसि च समुद्राः सप्त चैवात्र देवतीर्थानि कृत्स्नशः
saṃdhyā ca ṛtavaścaiva sarvā nadyaḥ sarāṃsi ca samudrāḥ sapta caivātra devatīrthāni kṛtsnaśaḥ
এখানে সন্ধ্যাগণ, ঋতুগণ, সকল নদী ও সরোবর, এবং সাত সমুদ্র—সবই সম্পূর্ণরূপে দেব-তীর্থ হিসেবে বিদ্যমান।
Suta Goswami (narrating to the sages of Naimisharanya)
It teaches that sacred time (sandhyā), sacred cycles (ṛtu), and sacred waters (rivers, lakes, oceans) converge as devatīrthas—supporting Linga-pūjā by making purification and approach to Śiva (Pati) complete in one sanctified locus.
Śiva-tattva is implied as the ground that sanctifies both kāla (time: sandhyās, seasons) and deśa (space: waters). As Pati, Śiva pervades and ordains the means by which the paśu is purified from pāśa.
Sandhyā-upāsanā (twilight worship) and tīrtha-sevā (approaching sacred waters) are highlighted as purifying supports that prepare the practitioner for Śiva-pūjā and inward Pāśupata discipline.