Matsya Purana 184.8

184.8

śmaśānamiti vikhyātamavimuktaṃ śivālayam.
tadguhyaṃ devadevasya tattīrthaṃ tattapovanam .. 184.8 ..

There is Avimukta temple which is renowned by the name of “The cremation ground” It is the “cave of retreat and wood of ascetism’ and the tapôvana of the Lord Śiva. There Nârâyaṇa, Brahmâ, etc., the Sâdhya Devas the Yogis etc , carry on Their worship of Sanâtana Śiva and My devotees worship Me Those who die at Avimukta tîrtha get the same benefit as those who perform sacrifices and devote themselves to asceticism Brahmâ the Creator, the Destructor of the universe, the Virâta manifestation of Bhagavân, the seven realms—they all originate here, and Mahara loka, Janaloka, Tapaloka Satyaloka, the great Yoga of the mind, all the immoveable and moveable creation upwards to Brahmâ, the origin of beings,—they all appear here—8-13