Vārāṇasī (Avimukta) Māhātmya and the Catalogue of Guhya-Tīrthas
भूतेश्वरं तथा तीर्थं तीर्थं धर्मसमुद्भवम् / गन्धर्वतीर्थं परमं वाह्नेयं तीर्थमुत्तमम्
bhūteśvaraṃ tathā tīrthaṃ tīrthaṃ dharmasamudbhavam / gandharvatīrthaṃ paramaṃ vāhneyaṃ tīrthamuttamam
అలాగే భూతేశ్వర తీర్థం, ధర్మసముద్భవ అనే తీర్థం, పరమ గంధర్వతీర్థం మరియు ఉత్తమ వాహ్నేయ తీర్థం ఉన్నాయి.
Sūta (narrating the Kurma Purana’s account to the sages), within a tirtha-mahātmya listing
Primary Rasa: shanta
Secondary Rasa: adbhuta
Indirectly: by elevating tīrthas linked with Dharma and divine epithets (like Bhūteśvara), the verse points to purification of the antaḥkaraṇa as a support for realizing the Self—Atman is approached through dharmic, sanctifying means rather than described here philosophically.
No specific āsana or dhyāna is taught in this line; the practice implied is tīrtha-sevā—pilgrimage, ritual purity, and devotion—which the Kurma Purana treats as preparatory discipline (sādhana) supportive of higher Yoga, including Pāśupata-oriented renunciation and worship in other chapters.
By honoring Bhūteśvara (a Śiva-name) within a Vaiṣṇava Purāṇa’s sacred geography, the text models harmony: Śiva-linked holy places are affirmed as spiritually efficacious within the broader dharmic path upheld by Lord Kurma’s tradition.