महाबलमाहात्म्यवर्णनम् (Mahābala Māhātmya-varṇanam) — “Account of the Greatness of Mahābala (and Western Sacred Liṅgas)”
गोकर्णे तत्र मुनयो गत्वा पुण्यर्क्षवासरे । येऽर्चयन्ति च तं भक्त्या ते रुद्राः स्युर्न संशय
gokarṇe tatra munayo gatvā puṇyarkṣavāsare | ye'rcayanti ca taṃ bhaktyā te rudrāḥ syurna saṃśaya
Having gone there to Gokarṇa, the sages—on an auspicious day under a sacred lunar asterism—those who worship Him with devotion surely become Rudras; of this there is no doubt.
Suta Goswami
Tattva Level: pashu
Shiva Form: Rudra
It declares that sincere bhakti offered to Śiva at the Gokarṇa tīrtha—especially on an auspicious nakṣatra day—transforms the devotee by granting Rudra-sāmīpya (nearness and participation in Rudra’s divine nature), indicating powerful purification and upliftment toward mokṣa.
In the Koṭirudrasaṃhitā, Jyotirliṅga worship is Saguna devotion to Śiva’s manifest presence. The verse emphasizes that arcana (ritual worship) performed with devotion at the liṅga is not merely symbolic—it is a means of real grace, drawing the worshipper into Śiva’s Rudra-tattva.
Perform Śiva-arcana at Gokarṇa on an auspicious nakṣatra day: offer water/abhisheka, bilva leaves, and repeat the Pañcākṣarī mantra “Om Namaḥ Śivāya” with bhakti; keep the mind fixed on Śiva as Pati (the Lord) who liberates the paśu (bound soul).