Gautama–Ahalyā-Upākhyāna: Durbhikṣa, Tapas, and Varuṇa’s Boon (गौतमाहल्योपाख्यानम्)
अत्र दत्तं हुतं तप्तं सुराणां यजनं कृतम् । पितॄणां च कृतं श्राद्धं सर्वमेवाक्षयं भवेत्
atra dattaṃ hutaṃ taptaṃ surāṇāṃ yajanaṃ kṛtam | pitṝṇāṃ ca kṛtaṃ śrāddhaṃ sarvamevākṣayaṃ bhavet
Di sini, apa jua sedekah yang diberi, apa jua persembahan ke dalam api suci, atau tapa yang dijalani; apa jua yajña bagi para dewa; dan apa jua śrāddha untuk para leluhur—semuanya menjadi akṣaya, tidak luput dan tidak susut pahala rohaninya.
Suta Goswami (narrating the Kotirudra Samhita to the sages at Naimisharanya)
Tattva Level: pasha
Shiva Form: Paśupatinātha
Sthala Purana: The tīrtha is declared ‘akṣaya-kṣetra’: dāna, homa, tapas, deva-yajana, and pitṛ-śrāddha performed here yield imperishable merit—standard kṣetra-māhātmya doctrine.
Significance: Assures akṣaya-puṇya: rites done here are said to produce enduring spiritual merit and support both deva-ṛṇa and pitṛ-ṛṇa obligations.
Role: nurturing
Offering: naivedya
It teaches that actions dedicated in a Shiva-sanctified kṣetra (especially a Jyotirlinga milieu) gain akṣaya-puṇya—merit that does not diminish—because the rite is supported by Shiva’s sanctifying presence and right intention (bhakti).
Kotirudrasaṃhitā emphasizes Jyotirlinga pilgrimage; the Linga is Saguna Shiva as an accessible, consecrated focus. Offerings like dāna, homa, and worship done in proximity to the Linga are said to become inexhaustible due to the kṣetra’s Shiva-śakti.
Perform dāna (charity), homa (fire-offering), devas’ worship, and pitṛ-śrāddha in a Shiva tirtha/Jyotirlinga setting, while maintaining Shiva-bhakti—optionally supported by japa of the Panchākṣarī (“Om Namaḥ Śivāya”).