Dhaumya’s Enumeration of Eastern Tīrthas
Prācī-diś Tīrtha-kathana
अथ गोकर्णमासाद्य त्रिषु लोकेषु विश्रुतम् । समुद्रमध्ये राजेन्द्र सर्वलोकनमस्कृतम्,महाराज! इसके बाद समुद्रके मध्यमें विद्यमान त्रिभुवनविख्यात अखिल लोकवन्दित गोकर्णतीर्थमें जाकर स्नान करे। जहाँ ब्रह्मा आदि देवता, तपोधन महर्षि, भूत, यक्ष, पिशाच, किन्नर, महानाग, सिद्ध, चारण, गन्धर्व, मनुष्य, सर्प, नदी, समुद्र और पर्वत--ये सभी उमावलल्लभ भगवान् शंकरकी उपासना करते हैं
atha gokarṇam āsādya triṣu lokeṣu viśrutam | samudramadhye rājendra sarvalokanamaskṛtam ||
Pulastya disse: “Depois, ó rei, vai a Gokarṇa—célebre nos três mundos—situada no meio do mar e reverenciada por todos os povos. Ali, ao banhar-te nesse vau sagrado, tu te harmonizas com um lugar onde os deuses, a começar por Brahmā, os sábios de severa austeridade e muitas ordens de seres prestam culto ao Senhor Śaṅkara (Śiva), o amado de Umā.”
पुलस्त्य उवाच
The verse emphasizes the dharmic value of tīrtha-yātrā: approaching a universally revered sacred place with humility and devotion, and purifying oneself through ritual bathing and worship—especially in a site sanctified by the presence and reverence of many orders of beings.
Pulastya instructs the king to proceed to the famous Gokarṇa tīrtha, described as ocean-situated and honored by all. The broader passage frames Gokarṇa as a major center of Śiva devotion where gods and other beings worship Śaṅkara.