Tīrtha-Māhātmya: Mahālaya, Kedāra, Rivers and Fords, and Devadāru Forest
Akṣaya-Karma Doctrine
अक्षयं तत्र दानं स्यात् जप्यं वापि तथाविधम् / महादेवप्रियं तीर्थं पावनं तद् विशेषतः / तारयेच्च पितॄन् सर्वान् दत्त्वा श्राद्धं समाहितः
akṣayaṃ tatra dānaṃ syāt japyaṃ vāpi tathāvidham / mahādevapriyaṃ tīrthaṃ pāvanaṃ tad viśeṣataḥ / tārayecca pitṝn sarvān dattvā śrāddhaṃ samāhitaḥ
तेथे केलेले दान अक्षय पुण्य देणारे ठरते आणि तेथे केलेला जपही अव्यय फल देतो. ते तीर्थ महादेवास प्रिय व विशेषतः पावन आहे. एकाग्रचित्ताने तेथे श्राद्ध केल्यास सर्व पितर तरतात.
Lord Kūrma (Viṣṇu) speaking to sages (narrative instruction on tīrtha-dharma)
Primary Rasa: shanta
Secondary Rasa: bhakti
Indirectly: it emphasizes that purity of mind (samāhita) and dharmic acts at a consecrated tīrtha yield enduring (akṣaya) spiritual merit, aligning the practitioner toward liberation-oriented results rather than temporary gains.
Japa performed at a tīrtha is praised, and the key inner discipline is samādhāna/samāhitatva—doing Śrāddha and worship-related acts with a steady, collected mind, a practical devotional-yogic focus within Purāṇic sādhanā.
Though spoken in a Vaiṣṇava Purāṇa context (Kūrma/Viṣṇu), the tīrtha is called “dear to Mahādeva,” reflecting the Kurma Purana’s synthesis where Śiva-devotion and Vaiṣṇava revelation mutually affirm one another within shared dharma.