यतो विश्वेश्वरेणैते तिर्यञ्चोप्यत्रवासिनः । निधनावसरे मोच्यास्तारक स्योपदेशतः
yato viśveśvareṇaite tiryañcopyatravāsinaḥ | nidhanāvasare mocyāstāraka syopadeśataḥ
For Viśveśvara has ordained that even these animals who reside here shall be liberated at the time of death, through the instruction of the Tāraka—the saving mantra and teaching.
Skanda (deduced: Kāśīkhaṇḍa commonly Skanda → Agastya)
Tirtha: Avimukta/Kāśī (Viśveśvara-kṣetra)
Type: kshetra
Listener: Śaunaka and ṛṣis
Scene: At the threshold of death in Kāśī, Viśveśvara (as a radiant presence) whispers the Tāraka teaching into the ear of a dying being; nearby, even an animal lies peacefully, receiving the same grace.
Kāśī is portrayed as a liberation-giving field where Śiva’s saving instruction operates even beyond human eligibility.
Kāśī (Vārāṇasī), specifically under the lordship of Viśveśvara, famed for granting liberation at death.
The key salvific element is the Tāraka-upadeśa (saving instruction/mantra) associated with dying in Kāśī under Śiva’s grace.