Skanda Purana — Mahesvara Khanda, Shloka 10
कोटीनामेव तीर्थानां लिंगानां स्नानपूजया । दानेन च फलं त्वत्र यदि सत्यं वचो मम
koṭīnāmeva tīrthānāṃ liṃgānāṃ snānapūjayā | dānena ca phalaṃ tvatra yadi satyaṃ vaco mama
“在此处，确然以沐浴与供奉，并以布施，其所得功德等同于亿万圣渡处（tīrtha）与林伽（liṅga）之果报——若我之言真实不虚。”
Brahmā (Prajāpati), as quoted by Nārada
Tirtha: Koṭīśvara-tīrtha (implied)
Type: kshetra
Scene: A pilgrim scene at the lake: devotees bathing, then offering flowers and bilva to a liṅga shrine; nearby, dāna is given to brāhmaṇas/poor—Brahmā’s words appear as a divine assurance hovering over the scene.
FAQs
Sincere ritual action—bathing, worship, and charity—performed at a divinely established site yields vast merit, magnifying ordinary practice.
Koṭitīrtha, where the merit is declared equivalent to that of crores of tīrthas.
Snāna (bathing), pūjā (worship—especially of the liṅga), and dāna (charitable giving) as the means to obtain the promised phala.