अविमुक्तक्षेत्रमाहात्म्य — काशी-वाराणसी में मोक्ष, लिङ्ग-तीर्थ-मानचित्र, और उपासना-विधि
जलेन केवलेनैव गन्धतोयेन भक्तितः अनुलेपनं तु तत् सर्वं पञ्चविंशत्पलेन वै
jalena kevalenaiva gandhatoyena bhaktitaḥ anulepanaṃ tu tat sarvaṃ pañcaviṃśatpalena vai
Mit reinem Wasser allein—oder mit duftendem, wohlriechendem Wasser—wenn es in Bhakti dargebracht wird, soll der gesamte Akt des Salbens (anulepana) des Liṅga im Maß von fünfundzwanzig Palas vollzogen werden.
Suta Goswami (narrating Shiva-puja procedures to the sages of Naimisharanya)
It standardizes the abhisheka/anointing practice: even simple water becomes fully efficacious when offered with bhakti, and the rite is to be performed with a prescribed measure (twenty-five palas), reflecting disciplined Shiva-puja.
Shiva-tattva is approached as Pati (the Lord) who accepts the devotee’s offering by inner devotion rather than luxury; the external substance (plain or scented water) is secondary to bhakti and proper observance.
A puja-vidhi element of Linga abhisheka/anulepana is highlighted—ritual anointing with water (or fragrant water) done in a measured, rule-governed way, supporting the devotee’s purification and loosening of pasha (bondage) for the pashu (soul).