अविमुक्तक्षेत्रमाहात्म्य — काशी-वाराणसी में मोक्ष, लिङ्ग-तीर्थ-मानचित्र, और उपासना-विधि
जलेन केवलेनैव गन्धतोयेन भक्तितः अनुलेपनं तु तत् सर्वं पञ्चविंशत्पलेन वै
jalena kevalenaiva gandhatoyena bhaktitaḥ anulepanaṃ tu tat sarvaṃ pañcaviṃśatpalena vai
จะใช้น้ำบริสุทธิ์ล้วน หรือใช้น้ำหอมก็ได้ เมื่อถวายด้วยภักติ การชโลม/ทา (อนุเลปนะ แด่ลิงคะ) ทั้งหมดพึงทำตามประมาณยี่สิบห้าปละ.
Suta Goswami (narrating Shiva-puja procedures to the sages of Naimisharanya)
It standardizes the abhisheka/anointing practice: even simple water becomes fully efficacious when offered with bhakti, and the rite is to be performed with a prescribed measure (twenty-five palas), reflecting disciplined Shiva-puja.
Shiva-tattva is approached as Pati (the Lord) who accepts the devotee’s offering by inner devotion rather than luxury; the external substance (plain or scented water) is secondary to bhakti and proper observance.
A puja-vidhi element of Linga abhisheka/anulepana is highlighted—ritual anointing with water (or fragrant water) done in a measured, rule-governed way, supporting the devotee’s purification and loosening of pasha (bondage) for the pashu (soul).