अविमुक्तक्षेत्रमाहात्म्य — काशी-वाराणसी में मोक्ष, लिङ्ग-तीर्थ-मानचित्र, और उपासना-विधि
कपिलाह्रदम् इत्येवं तथा वै ब्रह्मणा कृतम् गवां स्तन्यजतोयेन तीर्थं पुण्यतमं महत्
kapilāhradam ityevaṃ tathā vai brahmaṇā kṛtam gavāṃ stanyajatoyena tīrthaṃ puṇyatamaṃ mahat
Demikianlah ia disebut Kapilā-hrada; sungguh Brahmā-lah yang membuatnya. Dengan air yang muncul laksana susu sapi, tempat ini menjadi tīrtha yang agung dan paling menyucikan.
Suta Goswami (narrating the tirtha account within the Linga Purana framework)
It frames a tīrtha as divinely established (by Brahmā) and exceptionally purifying—supporting the Shaiva view that sacred places and waters become aids to bhakti and inner purification that prepares one for Linga-pūjā and realization of Pati (Śiva).
While Śiva is not named directly, the verse aligns with Shiva-tattva indirectly: purification and merit are meaningful insofar as they loosen pāśa (bondage) of the paśu, enabling the soul to turn toward Pati—Śiva as the liberating Lord accessed through sanctified means like tīrtha and worship.
Tīrtha-sevā—pilgrimage and contact with sanctified water—is implied as a preparatory sādhana: cleansing impurities, accruing puṇya, and supporting Pāśupata-oriented discipline by reducing obstacles to devotion and meditation.