Matsya Purana 184.63

184.63

sarveṣāmeva nāthasya sarveṣāṃ vibhunā svayam.
śrutvedaṃ ṛṣayaḥ sarve skandena kathitaṃ purā
avimuktāśramaṃ puṇyaṃ bhāvayet karaṇaiḥ śubhaiḥ .. 184.63 ..

The best remedy for all sinners is their attainment of Avimukta tîrtha The various classes of people dying at Avimukta tîrtha in their attachment for Śiva are never re-born The meditation sacrifices, asceticism and charity performed at Avimukta-tîrtha beget everlasting fruits, and those who die there attain supreme bliss The sinner, repenting on thousands of his sins going there attains felicity Those who die there need not think of Uttarâyaṇa or Dakṣiṇâyana, for every hour for them is equally auspicious There is no occasion for thinking of auspiciousness or inauspiciousness there, for that place, owing to the glory of Śiva, is always sacred Thus all the Risis heard the glory of such a sanctified place and of Śiva from Svâmikartika, and began to meditate over them —56 63