Matsya Purana 181.18

181.18

avimuktaṃ praviṣṭasya tatsarvaṃ vrajati kṣayam.
avimuktāgninā dagdhamagnau tūlamivāhitam .. 180.18 ..

Mahâdeva said — "O Devi! Hear with attention I shall relate to you the glory of the avimuktatîrtha, which is the best among all the sacred places and so dear and near to me I am telling you a great secret Sixty eight sacred places have been already described, and the one where Rudra is Omnipresent and never absent from there is called the avimuktatîrtha and is the first best of all the rest I never forsake avimuktakṣettra (Kâśi), hence it is called Avimukta Kṣettra Emancipation is readily obtainable here, and the charities, meditations, sacrifices, recitations and other similar deeds performed there beget everlasting benefits, and the sins of thousands of ages are destroyed the moment one enters the sacred place The sins are consumed like cotton in the fire — 13 18