Matsya Purana 193.4

193.4

vilayaṃ yānti sarvāṇi rūpavān jāyate naraḥ.
gotīrthantu tato gatvā sarvapāpāt pramucyate .. 193.3

Mārakandeya said.—Those who go and bathe at the Anaraka-tīrtha do not go to hell. The one whose bones are deposited in that sacred tīrtha becomes purified of all his sins and is re-born as a most handsome man by the glory of that tīrtha Those who go to Go-tīrtha are liberated from their sins and those who go to Kapilâ-tīrtha get the benefit of having given away a thousand cows in charity. One who observes a fast there chiefly on the fourth day of the month of Jaiṣṭha and gives away a milch cow adorned with bells and cloth, with devotion, and lits up a wick in clarified butter and bathes Mahâdeva in clarified butter and eats cocoanut and clarified butter, becomes valiant like the Lord Śiva and resides in His realm and is never re-born.—1-7.