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
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Suta Goswami (narrating the Kotirudrasaṃhitā to the sages at Naimiṣāraṇya)
Tattva Level: pati
Shiva Form: Paśupatinātha
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.”