Vārāṇasī (Avimukta) Māhātmya and the Catalogue of Guhya-Tīrthas
भूतेश्वरं तथा तीर्थं तीर्थं धर्मसमुद्भवम् / गन्धर्वतीर्थं परमं वाह्नेयं तीर्थमुत्तमम्
bhūteśvaraṃ tathā tīrthaṃ tīrthaṃ dharmasamudbhavam / gandharvatīrthaṃ paramaṃ vāhneyaṃ tīrthamuttamam
Demikian pula ada Tīrtha Bhūteśvara, Tīrtha bernama Dharmasamudbhava, Tīrtha Gandharva yang utama, serta Tīrtha Vāhneya yang paling mulia.
Sūta (narrating the Kurma Purana’s account to the sages), within a tirtha-mahātmya listing
Primary Rasa: shanta
Secondary Rasa: adbhuta
Indirectly: by elevating tīrthas linked with Dharma and divine epithets (like Bhūteśvara), the verse points to purification of the antaḥkaraṇa as a support for realizing the Self—Atman is approached through dharmic, sanctifying means rather than described here philosophically.
No specific āsana or dhyāna is taught in this line; the practice implied is tīrtha-sevā—pilgrimage, ritual purity, and devotion—which the Kurma Purana treats as preparatory discipline (sādhana) supportive of higher Yoga, including Pāśupata-oriented renunciation and worship in other chapters.
By honoring Bhūteśvara (a Śiva-name) within a Vaiṣṇava Purāṇa’s sacred geography, the text models harmony: Śiva-linked holy places are affirmed as spiritually efficacious within the broader dharmic path upheld by Lord Kurma’s tradition.