The great god addressed the king with a voice full of benevolence, declaring, “I am the giver of boons, O king.” Pleased with the king’s devotion, he continued, “Ask of me whatever you desire, even if it is exceedingly difficult to obtain—I shall grant it.” Viśvāvasu, filled with reverence, replied, “O best of gods, by steadfastly meditating upon this sacred liṅga in one’s heart, and by approaching the Siddheśvara, one can attain success a thousandfold. The power of this liṅga bestows both desired and undesired results upon the devotee.” Yet, Viśvāvasu observed, in that time, no one performed sacrifices nor offered gifts. When such rituals and acts of charity were interrupted, Indra, recognizing this obstruction, took steps to hinder them further. Still, even in the presence of the mighty Siddheśvara, a wondrous truth remained: Whoever, on the fourteenth day of the month of Māgha, which falls on a Monday, approached with devotion, would surely attain success. “This is the truth,” declared the sage, “as I have spoken—even today it holds.” It is said that upon seeing this sacred liṅga, a person is instantly freed from all sins. In ancient times, the very sight of it empowered the gods to overcome the Daityas in battle. Yet, a question arose: How did the Daityas, after conquering the gods, themselves attain such great renown? Resolving to discover this, a determined soul journeyed to the Arbuda mountain. There, he established a liṅga of Śiva, worshipping it with incense, fragrant offerings, and sacred ointments. After a thousand years of such unwavering devotion, the blessed Shiva appeared before him, his heart satisfied. “Choose a boon, auspicious one,” Shiva offered, “even if it is exceedingly difficult to grant. By this boon, those beings who receive it shall endure—even when death itself is counted among them.” Again, Shiva spoke to Shukra, “Choose another boon from me.” Shukra requested, “Let any man who worships the liṅga with faith, by your grace, have little fear of death.” Thus it was that, even when the gods slew the Danavas many times in battle, the sage, empowered by his knowledge, revived them each time. In that holy place, it is said, any person who bathes properly is freed from all sins. If the ancestors are satisfied by the simple offering of water, how much more so by the gift of rice-balls? Indeed, there is a place called Manikarnika, renowned throughout all the worlds. There, O King, the great sages known as the Valakhilyas attained spiritual perfection. As these purified sages sat absorbed in contemplation, a Kirata woman named Manikarnika, tormented by thirst, arrived there at the height of midday. At that very moment, a being of divine form appeared before her. Soon after, her husband arrived, searching anxiously for his wife. “If my slender-waisted wife has come here and been seen—” he began, his heart troubled. Both he and his son, suffering from thirst and hunger, wept repeatedly in their distress. Yet, in that sacred place, the woman attained a divine form—an achievement exceedingly rare, even for the gods. She urged her husband, “You too, quickly bathe here in this water.” He, together with his son, entered the waterfall. There, in that pool, he suffered and met his end. Faithful and devoted, the woman built a funeral pyre with her own hands, and kindled the fire, joining her husband in the final rite. Thus, the sacredness of the place and the power of devotion were revealed, shining as a beacon for all seekers of truth.