The text asserts that worshiping the Jyotirliṅgas and specific sacred sites grants liberation, removes sin, and fulfills desires. It lists twelve primary forms, including Somnātha, Mallikārjuna, Mahākāleśvara, and Oṃkāra, noting that their ancillary Upaliṅgas also yield benefits. Continuous worship for six months ensures freedom from rebirth, while even viewing these images elevates one’s birth status and destroys misery. The shrine at Gokarṇa, housing the Mahābala image, is described as destroying the sin of brahmin-slaying and granting salvation to great sinners who bathe and worship there. The text details that this image changes color across the four Yugas and that its worship allows devotees to attain Śiva’s region.

Kāśī is presented as a unique sanctuary where Śiva destroys all karma. Dying within its bounds yields immediate salvation for the sinless, while sinners undergo torment before liberation. The passage notes that even those who commit sins there eventually attain release after suffering. The text also recounts rituals, such as the Śivarātri rite, which quells severe sins when performed with devotion. It distinguishes Śiva as the supreme, attribute-less reality, identical with Rudra, and emphasizes that devotion to him alone grants all goals. The instruction, named Koṭirudra, is transmitted through a lineage from Śiva to Viṣṇu, Brahmā, and finally to Sūta, promising that hearing it five times yields worldly pleasures and salvation.