सर्वतीर्थावगाहेन गां कोटिप्रदानतः ।। तत् फलं लभते शंभोः कथाश्रवणतो मुने ।। २२ ।।
O sage, by listening to the story of Śiva one derives the benefit and merit derived from ablution in the sacred rivers and from gifting away a crore of cows.
Sages consider the dust in the lotus-feet of those who listen to the holy glory of Śiva and those who constantly glorify it, to be as holy as the holy centres.