संख्यास्ति यावती देहे देहिनो रोमसंभवा । तावतोप्यपराधा वै यांति लिंग प्रतिष्ठया
saṃkhyāsti yāvatī dehe dehino romasaṃbhavā | tāvatopyaparādhā vai yāṃti liṃga pratiṣṭhayā
众生身上生起多少毛发,如是之多的罪过,确实都因建立湿婆林伽(Śiva-liṅga)而被消灭。
Skanda (deduced; Kāśīkhaṇḍa commonly Skanda → Agastya)
Tirtha: Kāśī (Avimukta)
Type: kshetra
Listener: Śaunaka and the Naimiṣāraṇya ṛṣis (typical)
Scene: A devotee installs a Śiva-liṅga in Kāśī with Vedic chants, water-pot (kalaśa), flowers, bilva leaves, lamps, and a gathered community; the atmosphere suggests the washing away of innumerable sins.
Consecrating a Śiva-liṅga is presented as a powerful act of dharma that removes vast accumulations of offences.
The verse occurs in the Kāśī Khaṇḍa, implying the merit is framed within the sacred geography and sanctity of Kāśī (Vārāṇasī).
Liṅga-pratiṣṭhā—establishing and ritually consecrating a Śiva-liṅga.