Skandapurana 16.117

Īśvara said: / Then, O great goddess, one should go to Hara, the lord of Bhūtanātha, / in the north-east direction of Kuṇḍeśvarī, at an interval of twenty bows.

O great goddess, this is a liṅga of a cosmic age, standing without beginning or end. / Formerly, in the Tretā age, O goddess, it was known as Vīrabhadreśvara,

renowned on earth, O ruler of gods, and in the Kali age it is recorded as Bhūteśvara. / Anciently, at the junction of the Dvāpara age, millions of spirits there

attained supreme perfection through the power of that liṅga. / Therefore it became celebrated on the surface of the earth by the name Bhūteśvara.

Having worshipped Śaṃkara there at night on the fourteenth day of the dark fortnight, / whoever turns toward the southern direction and worships Aghora,

being firmly self-controlled, fearless, and absorbed in meditation, / to him alone belongs whatever perfection exists on the face of the earth.

A gift of sesame seeds and gold, as well as an offering of rice balls, / one should indeed make there dedicated to the ancestors, for their release from the state of ghosts.

Thus has this [glory] of Bhūtanātheśvara been related, which destroys abundant impurities of the Kali age and causes merit. / Whatever man recites it, or whoever hears with devotion this greatness of the best of gods, is freed from masses of sins.

Thus ends the one hundred and seventeenth chapter, entitled 'Description of the Glory of Bhūtanātheśvara' in the Glory of Kuṇḍeśvarī, in the first [part], the Glory of the Sacred Field of Prabhāsa, in the seventh [book], the Prabhāsakhaṇḍa, in the Skandamahāpurāṇa of eighty-one thousand verses.