Skanda Purana — Mahesvara Khanda, Shloka 10
कोटीनामेव तीर्थानां लिंगानां स्नानपूजया । दानेन च फलं त्वत्र यदि सत्यं वचो मम
koṭīnāmeva tīrthānāṃ liṃgānāṃ snānapūjayā | dānena ca phalaṃ tvatra yadi satyaṃ vaco mama
「ここにおいて、沐浴と供養、さらに布施によって得られる果報は、無数（クロール）のティールタとリンガに等しい—もし我が言葉が真実であるならば。」
Brahmā (Prajāpati), as quoted by Nārada
Tirtha: Koṭīśvara-tīrtha (implied)
Type: kshetra
Scene: A pilgrim scene at the lake: devotees bathing, then offering flowers and bilva to a liṅga shrine; nearby, dāna is given to brāhmaṇas/poor—Brahmā’s words appear as a divine assurance hovering over the scene.
FAQs
Sincere ritual action—bathing, worship, and charity—performed at a divinely established site yields vast merit, magnifying ordinary practice.
Koṭitīrtha, where the merit is declared equivalent to that of crores of tīrthas.
Snāna (bathing), pūjā (worship—especially of the liṅga), and dāna (charitable giving) as the means to obtain the promised phala.