यत्र विश्वेश्वरो देवो विश्वेषां कर्णधारकः । व्याचष्टे तारकं ज्ञानं येन तन्मयतां ययुः
yatra viśveśvaro devo viśveṣāṃ karṇadhārakaḥ | vyācaṣṭe tārakaṃ jñānaṃ yena tanmayatāṃ yayuḥ
„Wo ist Herr Viśveśvara — der Steuermann aller Wesen — der die rettende ‘Tāraka’-Erkenntnis darlegt, durch die die Seelen Einssein mit Jenem, dem Höchsten, erlangen?“
Tvāṣṭra
Tirtha: Viśveśvara-kṣetra (Kāśī) / Ānandavana
Type: kshetra
Listener: the muni/tapasvin
Scene: Viśveśvara as cosmic helmsman—Śiva serene, teaching the Tāraka wisdom to a departing soul or to seekers in Kāśī; the scene suggests a boat crossing the ocean of saṃsāra, anchored at the Kāśī shrine.
Liberation is linked to Śiva’s direct guidance in Kāśī—symbolized by Tāraka-jñāna that ferries the soul beyond saṃsāra into realization of the Supreme.
Kāśī, especially the presence of Viśveśvara (Viśvanātha) as the liberating deity of the sacred city.
The verse alludes to the salvific teaching (Tāraka-jñāna/mantra) rather than prescribing a specific external ritual.