Sūta said:: The wells, tanks and lakes are Śivatīrthas (sacred waters of Siva). O excellent brahmins, by taking his bath in those (wells, etc.) with devotion a man is undoubtedly liberated from brahmin-slaughter and other sins. O excellent sages, by taking his morning plunge in the sacred waters of Śiva, a man attains the benefit of horse sacrifice and goes to Rudra’s world. By taking a single plunge in the sacred waters of Śiva at midday with great devotion a man surely obtains merit equal to that of taking bath in the Gaṅgā. By taking bath after the sunset one shall attain the auspicious region of Śiva.