Śrāddha-kalpa: Amarakantaka–Tīrtha-Māhātmya and Akṣaya Pitṛ-Tarpaṇa
हेतुनिष्ठश्च पञ्चैते न तीर्थे फलभागिनः / गुरुतीर्थे परा सिद्धिस्तीर्थानां परमं पदम्
hetuniṣṭhaśca pañcaite na tīrthe phalabhāginaḥ / gurutīrthe parā siddhistīrthānāṃ paramaṃ padam
These five, fixed in mere reasoning, do not share in the fruits of a tīrtha. In the guru-tīrtha is the supreme attainment—the highest station of all tīrthas.