विसृज्य पार्थिवं देहं तेन पुण्येन नोदिताः । भवंति देवि नियतं गणा मम पुरोगमाः
visṛjya pārthivaṃ dehaṃ tena puṇyena noditāḥ | bhavaṃti devi niyataṃ gaṇā mama purogamāḥ
ข้าแต่เทวี ครั้นสลัดกายดินทิ้งไป ด้วยบุญนั้นเป็นแรงดลใจ เขาย่อมเป็นหมู่คณะ (คณะ) ของเราแน่นอน เป็นผู้เดินนำหน้าเรา
Skanda
Tirtha: Kāśī-kṣetra (contextual)
Type: kshetra
Listener: Devī (Gaurī)
Scene: At the moment of death, the devotee’s subtle form rises, guided by the force of merit, and is received into Śiva’s gaṇa retinue, moving in procession before the Lord.
Meritorious acts done in the sacred frame of Kāśī elevate the soul after death toward divine proximity and service.
Kāśī overall, in the Adhyāya 25 sequence praising Triviṣṭapa-liṅga and connected tīrthas.
The verse refers to the fruit of prior prescribed rites (offerings/vows) rather than stating a new procedure.