Viśveśvara-māhātmya and the Nirguṇa–Saguṇa Emergence of Śiva (Śakti–Puruṣa/Prakṛti Discourse)
अविमुक्तेश्वरं लिंगं काश्यां तिष्ठति सर्वदा । मुक्तिदातृ च लोकानां महापातकिनामपि
avimukteśvaraṃ liṃgaṃ kāśyāṃ tiṣṭhati sarvadā | muktidātṛ ca lokānāṃ mahāpātakināmapi
The Liṅga known as Avimukteśvara ever abides in Kāśī; it bestows liberation upon beings—even upon those burdened with the gravest sins.
Suta Goswami
Tattva Level: pati
Shiva Form: Paśupatinātha
It declares Kāśī as a supremely liberating Śaiva kṣetra where Avimukteśvara Śiva remains ever-present, granting mokṣa by His grace even to those weighed down by severe karmic faults.
Avimukteśvara is Saguna Śiva approached through the Liṅga; the verse teaches that devotion and surrender to Śiva in this manifest form becomes a direct means for purification and liberation.
Liṅga-pūjā at Kāśī with Śiva-mantra japa—especially the Pañcākṣarī “Om Namaḥ Śivāya”—performed with bhakti and repentance, is implied as a practical path toward inner purification and mokṣa.