Skanda Purana — Brahma Khanda, Shloka 10
यम उवाच । ईशानस्य च यद्रूपं द्रष्टुमिच्छामि भामिनि । तेनाहं तपसा युक्तः शिवया सह शंकरम्
yama uvāca | īśānasya ca yadrūpaṃ draṣṭumicchāmi bhāmini | tenāhaṃ tapasā yuktaḥ śivayā saha śaṃkaram
ヤマは言った。「麗しき者よ、私はまさにイーシャーナ（Īśāna）のその御姿を拝したい。ゆえに私はシヴァー（Śivā）とともに苦行に励み、シャンカラ（Śaṅkara）を求めている。」
Yama
Listener: Varddhanī
Scene: Yama speaks with solemn devotion, declaring his wish to behold Īśāna’s form; Śivā and Śaṅkara are invoked as the divine focus of austerity.
FAQs
Even exalted cosmic authorities pursue divine darśana through tapas, showing that realization of Śiva is attained by disciplined austerity and devotion.
Dharmāraṇya is the implied sacred setting for austerities, but this verse primarily glorifies Śiva (Īśāna/Śaṅkara) rather than naming a specific tirtha.
Tapas (austerity) is indicated as the spiritual practice undertaken for attaining the vision of Śiva.