Vārāṇasī (Varanasi), the abode of Śiva-Maheśvara (Siva-Maheswara) is called Avimuktakṣetra (Avimuktaksetra; the space called Avimukta). In Matsyapurāṇa (Matsyapurana) while speaking of the greatness of Vārāṇasī, Goddess Pārvatī (Parvati) wanted to know about Avimuktakṣetra. Śiva then said, “Vārāṇasī is my perpetual abode. I have never left this sacred place, nor will I leave it ever in future, so this is called Avimukta” —
vimuktaṃ na purā yasmānnokṣyate vā kadācana
mahat kṣetramidaṃ tasmād avimuktamidaṃ smṛtam.
In Liṅgapurāṇa (Lingapurana), we find the same śloka (sloka; verse), but the word mahat is replaced by ‘mama‘ (that is, mine). In Skandapurāṇa (Skandapurana), not only Śiva but Śiva and Śivānī (Sivani; Goddess Durga)together are described as ‘Śiva’, and it is said in double number — even if the great doomday comes, the place measuring five krośa, which is never left by Śiva and Śivānī, is called Avimukta,
mune pralayakāle’pi na tatkṣetra kadācana
vimukto hi śivābhyāṃ yad, avimuktaṃ tato viduḥ.

Instead of the negative ‘na’, here ‘a’ is placed, and the word becomes ‘avimuktam’. Though Avimuktakṣetra is identified as identical with Vārāṇasī, in Jāvālopoaniṣd (Javalopanishad), a philosophical interpretation is given regarding this place. In the conversation between Atri and Yājñavalkya (Yajnavalkya), Atri wanted to know how one may realise the infinite self, without beginning or end. Yājñavalkya said, ‘Worship the Avimukta. the Supreme Self, who is beyond description, is established in hat Avimuktakṣetra, which is located between Varaṇā (Varana) and Nāsī (Nasi). What restricts all sense-generated follies, is Varaṇa, and what destroyed all sins committed by sense-organs. Metaphorically, the Yogic space at the junction of the eyebrows and the nose, is compared to the Avimukrakṣetra of Vārāṇasī, it is also the space where Bhūloka (Bhuloka; the earthly abode) and Paraloka (the World beyond life) join.

Along with the generals names for Vārāṇasī — such as Śmaśāna (Smasana), Mahāśmaśāna (mahasmasana; the great crematorium), Kāśīkṣetra (Kasikshetra)and the like, God Śiva himself gave other two names. One is Ānandakānana (Anandakanana), the other, Avimukta —
tasyānandavanaṃ nāma purākāri pinākinā.
kṣetrasyānandahetutvād avimuktam anantaram.
Matsyapurāṇa has initially referred to Kāśīkṣetra as the greatest śmaśāna among all sacred places, and then identified it as Avimukta —
śmaśānamiti vikhyātam avimuktaṃ śivālayam.