संकल्पेन सदा कुर्यादभिषेकं नवांभसा । उपवेश्यासने शुद्धे शुभैर्गंधाक्षतैर्नवैः । वन्यैः पत्रैश्च कुसुमैर्धूपैर्दीपैश्च पूजयेत
saṃkalpena sadā kuryādabhiṣekaṃ navāṃbhasā | upaveśyāsane śuddhe śubhairgaṃdhākṣatairnavaiḥ | vanyaiḥ patraiśca kusumairdhūpairdīpaiśca pūjayeta
Having first made the solemn saṅkalpa, one should always perform the abhiṣeka with fresh water. Seating the Lord upon a pure seat, one should worship with auspicious fresh gandha and akṣata, with forest leaves and flowers, and with incense and lamps.
Unspecified in snippet (instructional narration within Brahmottarakhaṇḍa)
Scene: A Śiva shrine prepared for worship: a clean pedestal/āsana, kalasha of fresh water for abhiṣeka, bowls of sandal paste and akṣata, heaps of bilva/forest leaves and flowers, curling incense smoke and steady oil lamps.
Śiva-worship begins with inner intention (saṅkalpa) and is completed through purity and sincere offerings, even if they are simple and natural.
No single tīrtha is named in this verse; it teaches a general Śiva-pūjā method applicable across sacred places.
Abhiṣeka with fresh water, seating the deity on a pure āsana, and worship using gandha (sandal), akṣata (unbroken rice), leaves, flowers, incense, and lamps.