महाबलमाहात्म्यवर्णनम् (Mahābala Māhātmya-varṇanam) — “Account of the Greatness of Mahābala (and Western Sacred Liṅgas)”
बहुनात्र किमुक्तेन गोकर्णस्थानि सर्वशः । शिवप्रत्यक्षलिंगानि तीर्थान्यम्भांसि सर्वशः
bahunātra kimuktena gokarṇasthāni sarvaśaḥ | śivapratyakṣaliṃgāni tīrthānyambhāṃsi sarvaśaḥ
ఇక్కడ ఎక్కువగా చెప్పుట ఎందుకు? గోకర్ణమందు సర్వత్ర శివుని ప్రత్యక్ష లింగములు ఉన్నాయి; అన్ని దిశలలో తీర్థములు, పవిత్రజలములు కూడా సర్వత్ర ఉన్నాయి।
Suta Goswami (narrating the Kotirudrasaṃhitā to the sages at Naimiṣāraṇya)
Tattva Level: pati
Shiva Form: Paśupatinātha
Sthala Purana: Gokarṇa is praised as a kṣetra where Śiva is ‘pratyakṣa’—experienced as immediately present through numerous self-manifest liṅgas and tīrthas; the verse functions as a kṣetra-māhātmya summary rather than a single-liṅga origin episode.
Significance: Darśana of ‘pratyakṣa-liṅgas’ and snāna at multiple tīrthas is presented as broadly purifying and merit-bestowing, supporting pāśa-kṣaya (loosening of bondage) through kṣetra-sevā.
It proclaims Gokarṇa as pervaded by Śiva’s immediate presence—where darśana of Liṅgas, tīrthas, and sacred waters becomes a direct aid to purification and devotion leading toward liberation.
By calling the Liṅgas “pratyakṣa” (directly manifest), the verse emphasizes Saguna Śiva worship through tangible symbols—Liṅga-darśana and reverence at holy sites—while pointing to Śiva’s all-pervading reality behind them.
Perform tīrtha-snāna (ritual bathing), offer water to the Liṅga (jala-abhisheka), and contemplate Śiva’s presence in the kṣetra while repeating the Pañcākṣarī mantra, “Om Namaḥ Śivāya.”