Skandapurana 16.104

Īśvara said: / “Then one should go, O great goddess, to the unsurpassed Koṭīśvara; / to the north of that, O goddess, is the one renowned as Koṭīśa,

which destroys the sins of all living beings and grants release from the snare of the beast. / Formerly, O goddess, Pāśupatas in the presence of Kapāleśvara

performed extensive austerity, their bodies smeared with ashes, / bearing crowns of matted locks and wearing girdles of muñja grass,

all tranquil, having conquered anger, brahmins who were Śiva-yogins. / Staying there, they performed austerity, occupying the sacred field on all four sides,

a crore in number, O great goddess, devoted to the muttering of mantras. / Having properly established a liṅga near Kapāleśa,

they then worshipped that liṅga with devotion. / Pleased with that, Mahādeva Hara granted them liberation.

Since seers numbering a crore attained perfection there, O dear one, / therefore that liṅga became famed on earth by the name Koṭīśvara.

A person who worships that faultless Koṭīśvara with devotion / shall obtain the fruit of muttering a mantra a crore of times.

Gold should be given there to a brahmin who has mastered the Vedas; / his fruit of a proper pilgrimage shall be the fruit of a crore of fire-oblations.”

Thus ends the one hundred and fourth chapter, entitled ‘The Description of the Māhātmya of Koṭīśvara’ in the first section, the Prabhāsakṣetramāhātmya, in the seventh book, Prabhāsakhaṇḍa, in the glorious Skanda Mahāpurāṇa, a collection of eighty-one thousand [verses].