Dhaumya’s Enumeration of Eastern Tīrthas
Prācī-diś Tīrtha-kathana
सिद्धचारणगन्धर्वमानुषा: पन्नगास्तथा | सरित: सागरा: शैला उपासन्त उमापतिम्,महाराज! इसके बाद समुद्रके मध्यमें विद्यमान त्रिभुवनविख्यात अखिल लोकवन्दित गोकर्णतीर्थमें जाकर स्नान करे। जहाँ ब्रह्मा आदि देवता, तपोधन महर्षि, भूत, यक्ष, पिशाच, किन्नर, महानाग, सिद्ध, चारण, गन्धर्व, मनुष्य, सर्प, नदी, समुद्र और पर्वत--ये सभी उमावलल्लभ भगवान् शंकरकी उपासना करते हैं
siddhacāraṇagandharvamānuṣāḥ pannagās tathā | saritaḥ sāgarāḥ śailā upāsanta umāpatim, mahārāja |
Pulastya said: “O great king, Siddhas, Cāraṇas, Gandharvas, and human beings—as well as the Pannagas (serpent-beings)—and likewise rivers, oceans, and mountains all worship Umāpati (Śiva). Thereafter, one should go to the world-renowned, universally revered Gokarṇa-tīrtha, situated amid the sea, and bathe there—at that sacred place where gods beginning with Brahmā, ascetic seers, and many orders of beings offer devotion to Lord Śaṅkara, the beloved of Umā.”
पुलस्त्य उवाच
The verse emphasizes tīrtha-yātrā and snāna as dharmic disciplines that cultivate purity and devotion, presenting Śiva (Umāpati/Śaṅkara) as a universally worshipped refuge—revered by all classes of beings and even by the natural world.
Pulastya instructs the king about a celebrated pilgrimage site, Gokarṇa-tīrtha in the midst of the sea, recommending bathing there and describing how a vast assembly of divine, semi-divine, human, and natural entities worship Śiva at that sacred place.