Matsya Purana 194.41

194.41

tatra snātvā naro rājan upavāsaparāyaṇaḥ.
upoṣya rajanīmekāṃ niyato niyatāśanaḥ .. 194.40

On the western boundary of the ocean lies the Svargadvâra tîrtha where the Devas the Siddhas the Gandharvas the Ṛiṣis and the Châraṇas worship the Lord Vimaleśvara Those who bathe there go to Rudraloka. There is no higher tîrtha than Vimaleśvara Those who keep up a fast and then adore Mahâdeva at Vimaleśvara are freed from the sins of the past seven lives and go to heaven Then the sacred Kauśikî tîrtha should be visited where one should keep up a fast for the night after having a bath By the power of this tîrtha the sin of having slain a Brâhmaṇa is dispelled By the mere sight of Lord Sâgareśa one gets the benefit of having sprinkled himself with the sacred waters of all the tîrthas There the Lord Mahâdeva resides within an area of a yojana Merely by the sight of Him one gets the merit of having visited all the sacred places—36-42