न लिंगाराधनात्पुण्यं त्रिषुलोकेषु चापरम् । सर्वतीर्थाभिषेकः स्याल्लिंगस्नानांबु सेवनात्
na liṃgārādhanātpuṇyaṃ triṣulokeṣu cāparam | sarvatīrthābhiṣekaḥ syālliṃgasnānāṃbu sevanāt
In the three worlds there is no merit superior to the worship of the Liṅga; by partaking of the water used for bathing the Liṅga, one gains the benefit of ablution in all sacred tīrthas.
Skanda (deduced, Kāśīkhaṇḍa norm)
Tirtha: Liṅga-snāna-ambu (abhiṣeka-tīrtha) in Kāśī context
Type: ghat
Scene: A Śiva-liṅga is bathed with streams of water; devotees collect a small portion of the abhiṣeka water as tīrtha, while the verse proclaims it equals ablution in all sacred places.
Devotion to Śiva through Liṅga worship is declared the highest merit, surpassing other religious acts.
Kāśī is the implied sacred context; the verse also universalizes merit as equivalent to bathing in all tīrthas.
Liṅgābhiṣeka (bathing the Liṅga) and respectfully partaking of that sanctified water.