Among all the realms—heaven and liberation included—the earth is truly the most exalted for people. You have already spoken about the threefold fruits that await embodied beings, but when the store of merit is exhausted, the rewards of heaven and liberation are generally diminished. Yet, as you have taught, the highest attainment is accessible only through pure knowledge. But where, one might ask, does such knowledge arise, if not through the study of sacred scriptures and related practices? For among embodied beings, all progress depends on the cultivation of knowledge, the discipline of yoga, and the performance of right action. Yet, by the greatness of certain places, even with little effort, embodied beings are uplifted—whether by wearing sacred ash and rudrākṣa beads, or even by remembering the Lord but once. Indeed, even residing in such a place unintentionally brings merit, regardless of one’s birth—even to those born in mixed castes or who have entered animal wombs. Thus, having spoken these words, the wise son of Mṛkaṇḍu, together with other great sages, turned to Nandikeśvara for further instruction. Nandikeśvara replied: “O venerable sage, you have inquired about that place which is foremost among the devotees of Maheśvara. Indeed, it was established by the Lord Himself, each according to the nature of one’s deeds. You have served the devotees well, for their great benefit. In these sacred places, even with few actions or with mere knowledge, the highest states are attained again and again. You ask, how does one who is detached avoid further birth? The regions I described earlier, as occasion allowed, are many and sacred. Some lie on the banks of the Gaṅgā, others on the shores of the Sarasvatī; some grace the banks of the Narmadā, others the Godāvarī. There are those beside the ocean, some on islands, and some near the Sarasvatī once more. A few are on the banks of the Krishna and Venna rivers, others near the Tungabhadrā. Some are found on the banks of the Kaveri, others by the Vegavatī. There are those on the Airavatī, and others near the Yatukankshi. A few are on the banks of the Kanya, some by the Kumari, and others near the Tamasā and Varuṇa rivers. Some are near the Vipāśā, others grace the banks of the Śatadru. There are those near the Bindusara lake and others by the Pampā lake. Some dwell on the banks of the Mālinī, others by the Gandhavatī. There are sacred sites at the Indradyumna lake, at Maṇikarṇikā, near the subterranean Gaṅgā, and by the Śarāvatī. A few are at the confluence of the Lohitya, some by the Kālamā. Some are near Suralopa, others on the banks of the Payoshnī. The holy region of Varanasi, purified within five krośas, has been described to you. Wherever Kapālamocana is found, there too is Kālabhairava. Gaya and Prayāga have also been mentioned—both grant all attainments. Kedāra is renowned, where the Lord takes the form of a buffalo. Badarikāśrama is the field that bestows all blessings upon men. You have heard of the Naimisha region, where the great Lord resides. The place called Amaresha is said to fulfill all desires. The great and holy Pushkara has been described to you. I have told you of the pure land of the Ashadha goddesses, and the place called Dandimundi. Thus, O sage, these are the sacred places established by the Lord, where even the smallest effort or remembrance brings immense merit and liberation.