संख्यास्ति यावती देहे देहिनो रोमसंभवा । तावतोप्यपराधा वै यांति लिंग प्रतिष्ठया
saṃkhyāsti yāvatī dehe dehino romasaṃbhavā | tāvatopyaparādhā vai yāṃti liṃga pratiṣṭhayā
生きとし生けるものの身体に生ずる毛の数ほどに、まことに、シヴァ・リンガ(Śiva-liṅga)を安置することによって罪障は滅せられる。
Skanda (deduced; Kāśīkhaṇḍa commonly Skanda → Agastya)
Tirtha: Kāśī (Avimukta)
Type: kshetra
Listener: Śaunaka and the Naimiṣāraṇya ṛṣis (typical)
Scene: A devotee installs a Śiva-liṅga in Kāśī with Vedic chants, water-pot (kalaśa), flowers, bilva leaves, lamps, and a gathered community; the atmosphere suggests the washing away of innumerable sins.
Consecrating a Śiva-liṅga is presented as a powerful act of dharma that removes vast accumulations of offences.
The verse occurs in the Kāśī Khaṇḍa, implying the merit is framed within the sacred geography and sanctity of Kāśī (Vārāṇasī).
Liṅga-pratiṣṭhā—establishing and ritually consecrating a Śiva-liṅga.