Matsya Purana 182.23

182.23

vāyunā preryamāṇānāṃ smṛtirnaivopajāyate.
avimukte hyantakāle bhaktānāmīśvaraḥ svayam .. 182.23 ..

Mahâdeva resides in Avimukta with all His attendants consequently one begets highest attainments and renunciation there Emancipation is attained by living there permanently, and he is never re-born Avimukta is the highest kṣettram, it is the highest goal One may be able to describe the seven islands round the Mount Meru and all the oceans, but I cannot adequately relate the glory of Avimukta People at the point of death suffer agonies, and do not remain conscious and lose their memories, but the devotees of Śiva, giving up life at Avimukta, are blessed by being whispered into their ear the most sacred formula "Târaka Brahma" by the Lord Śiva Himself If one dies at Maṇikarṇikâ ghât he attains his desired goal—19 24