Gautama–Ahalyā-Upākhyāna: Durbhikṣa, Tapas, and Varuṇa’s Boon (गौतमाहल्योपाख्यानम्)
अत्र दत्तं हुतं तप्तं सुराणां यजनं कृतम् । पितॄणां च कृतं श्राद्धं सर्वमेवाक्षयं भवेत्
atra dattaṃ hutaṃ taptaṃ surāṇāṃ yajanaṃ kṛtam | pitṝṇāṃ ca kṛtaṃ śrāddhaṃ sarvamevākṣayaṃ bhavet
এখানে যে দান দেওয়া হয়, যে হোমে আহুতি দেওয়া হয়, যে তপস্যা করা হয়, দেবতাদের যে যজন সম্পন্ন হয়, এবং পিতৃদের উদ্দেশে যে শ্রাদ্ধ করা হয়—সব কিছুরই পুণ্য অক্ষয় হয়।
Suta Goswami (narrating the Kotirudra Samhita to the sages at Naimisharanya)
Tattva Level: pasha
Shiva Form: Paśupatinātha
It teaches that actions dedicated in a Shiva-sanctified kṣetra (especially a Jyotirlinga milieu) gain akṣaya-puṇya—merit that does not diminish—because the rite is supported by Shiva’s sanctifying presence and right intention (bhakti).
Kotirudrasaṃhitā emphasizes Jyotirlinga pilgrimage; the Linga is Saguna Shiva as an accessible, consecrated focus. Offerings like dāna, homa, and worship done in proximity to the Linga are said to become inexhaustible due to the kṣetra’s Shiva-śakti.
Perform dāna (charity), homa (fire-offering), devas’ worship, and pitṛ-śrāddha in a Shiva tirtha/Jyotirlinga setting, while maintaining Shiva-bhakti—optionally supported by japa of the Panchākṣarī (“Om Namaḥ Śivāya”).