A Tirtha is a place where "whatever is sacrificed,
chanted, given in charity, or suffered in penance, even in the smallest amount,
yields endless fruit because of the power of that place... Whatever fruit is
said to accrue from many thousands of lifetimes of asceticism, even more than
that is obtainable from but three nights of fasting in this place... (Narayana Bhatta's Tristhalisetu)
The punyas earned in a tirtha destroy all sins - physical,
mental and those committed through speech. At the same time evil actions done
in a tirtha yield evil results of which one is not easily absolved. (Shiva
Purana)
Just as certain parts of the body are called pure, so are
certain parts of the earth and certain waters called holy. (Mahabharata)
He who is without anger, truthful in conduct and firm in his
vows and who regards all beings as his own self, obtains the fruits of the
Tirthas. (Mahabharata)