अत्रीश्वरमाहात्म्यवर्णनम् (Atrīśvara-māhātmya-varṇanam) — “Account of the Greatness of Atrīśvara”
सूत उवाच । इत्येवं वचनं श्रुत्वाऽनसूया सा पतिव्रता । गंगायै प्रददौ पुण्यं सर्वं तद्वर्षसंभवम्
sūta uvāca | ityevaṃ vacanaṃ śrutvā'nasūyā sā pativratā | gaṃgāyai pradadau puṇyaṃ sarvaṃ tadvarṣasaṃbhavam
సూతుడు పలికెను—ఆ మాటలు విని పతివ్రత అయిన అనసూయ ఆ సంవత్సరంలో సముపార్జితమైన సమస్త పుణ్యాన్ని దేవి గంగకు ప్రసాదించింది।
Suta Goswami
Tattva Level: pashu
Shiva Form: Umāpati
Sthala Purana: Though not a Jyotirliṅga account, Gaṅgā here functions as a śakti-bearing purifier; the narrative motif is ‘puṇya-pradāna’ (transfer/donation of merit) to empower cosmic welfare.
Significance: Highlights Gaṅgā as a recipient and distributor of puṇya for collective purification; reinforces tirtha-sevā as a means of pāśa-kṣaya (bondage attenuation).
Shakti Form: Gaṅgā
Role: nurturing
It highlights the Shaiva ethic that puṇya becomes spiritually potent when offered in humility and devotion—merit is not hoarded but dedicated to sacred causes, reflecting inner purity and surrender.
In Kotirudra narratives tied to Jyotirliṅga pilgrimage culture, honoring Gaṅgā and transferring merit supports Saguna Shiva devotion through sacred places and holy waters that purify the mind for Shiva-bhakti.
The takeaway is dāna (dedicated offering) and saṅkalpa-based dedication of one’s merit—after japa or pilgrimage, mentally offer the फल/puṇya to Shiva’s sacred manifestations (such as Gaṅgā) as an act of selfless devotion.