In the sacred discourse, it is revealed that there exists a holy place acclaimed as the highest among all pilgrimage sites. Blessed indeed are those living beings who surrender their lives there, for they attain a state of grace. Upon reaching this revered site, they achieve the state of Rudra and rejoice together with the devoted, sharing in divine bliss. Any gift offered there by one devoted to Rudra brings forth great reward, and for those whose minds are purified, the fruits of their actions are immense. Those who perform their rites with clarity and sincerity at this sacred place are granted the realm of Rudra, dwelling always in happiness; worship, recitation, and sacrificial offerings performed there are fulfilled in every way. Heaven itself yields endless rewards to those whose hearts are devoted to Rudra, and by offering lamps at this site, one attains the eye of wisdom. Whoever liberates a flawless, youthful, gentle, and handsome calf at this place attains the supreme state, journeying to liberation together with their ancestors—there is no doubt of this. In truth, whatever is performed there by people, when done according to duty, yields endless results. This holy site is regarded as the cause of both heaven and liberation upon earth. Bathing, recitation, and sacrificial offerings at this site become means to endless rewards. Those devoted to Rudra who go to the sacred city of Varanasi with faith, and those who pass away there, are to be known as Vasus, ancestors, Rudras, and grandfathers, as well as great-grandfathers and Adityas—this is the Vedic tradition. The threefold rite for offering food to ancestors is described, and humans who come to this place should always perform the ancestral offerings, which are best made by their own sons with reverence. Good sons bring happiness to their forebears, and this sacred site grants liberation even by its mere sight. By bathing in its waters, one is freed from the bondage of birth and released from even the sin of killing a Brahmin, O Rudra, as one pleases. Thus, Avimukta has been bestowed, and one is urged to remain there with one’s wife. Rudra himself declares: Among all the sacred places on earth, he dwells there with Vishnu. As requested, Rudra remains at the site, granting this boon, and proclaims himself the great god, always to be worshipped. He promises to grant further boons, pleased within his heart, including those desired from Vishnu as well. Among all gods and sages devoted to the Self, Rudra alone is the giver and the one to be approached for boons; no other should be considered. Brahmā responds, agreeing to fulfill Rudra’s auspicious words, and assures that Nārāyaṇa too will grant the request completely, without doubt. Having thus addressed Rudra, Brahmā vanishes, and Mahādeva journeys to Vārāṇasī, establishing the sacred site there. Bhīṣma, curious, asks the sage: What did Brahmā do after sending Rudra to Vārāṇasī? What actions did Janārdana and Śaṅkara perform? At which sacred place was the sacrifice performed? Who were the members and officiating priests? Which gods were satisfied by these acts? Pulastya replies: On the summit of Mount Meru stood the city called Śrīnidhāna, adorned with jewels and wonders. Its forests were thick with trees, resplendent with minerals, and clear as pure crystal. The beauty of vine canopies graced the city, filled with the cries of peacocks and herds of elephants startled by the roaring lions. Fine sprays from waterfalls and streams cooled the air, groves swayed by the wind, and delightful drinking places adorned the landscape. The entire forest was perfumed with musk, and Vidyādharas, weary from love-play in the vine bowers, lay asleep along the paths. The place resounded with the sweet music sung by groups of Kinnaras, and the grounds were splendid with various arrangements. There stood the palace called Vairāja, belonging to Brahmā, the Supreme Lord, filled with the melodies of celestial women singing. Garlands of blossoms from Pārijāta trees adorned it, and it was decorated with radiant, multicolored jewels. Pillars shone like spotless mirrors, enlivened by the graceful dances of Apsarases. The palace echoed with musical ensembles, adorned with songs and instruments both rhythmic and melodic. Within was a splendid assembly hall called Kāntimatī, bestower of happiness to the gods, attended by groups of seers and served by assemblies of sages. Joyful chanting of twice-born sages filled the hall, and there, Brahmā, Lord of the gods, absorbed in meditation, was seated. He meditated upon the Supreme God, creator of the world, and as he meditated, a thought arose: "How shall I perform the sacrifice? In which place should it be performed, and where upon the earth? Is it at Kāśī, Prayāga, Tuṅgā, Naimiṣa, or Śṛṅkhala? Is it at Kāñcī, Bhadrā, Devikā, Kurukṣetra, Sarasvatī, or at the holy places like Prabhāsa and others, which are in the midst of the earth? There are sacred fields and holy places everywhere, and by my command, Rudra has made other places upon the earth. Just as I am established as the primeval god among all the gods, so too will I make one supreme, original holy place. Where I was born, the lotus sprung from Viṣṇu’s navel—that holy place is called Puṣkara by the sages who recite the Vedas." Thus, the story unfolds, revealing the glory and sanctity of the highest pilgrimage site, the establishment of Vārāṇasī, and the divine deliberations of Brahmā to create a supreme holy place upon earth.