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
Here, the Sandhyās (sacred junction-times), the seasons, all rivers and lakes, and the seven oceans—all of them—are wholly present as divine tīrthas. By approaching this sanctity, the bound soul (paśu) touches the purifying field ordained by Pati, Lord Śiva.
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.