Brahmā said:
1. The holy cenrte Kapilātirtha is mentioned by various names. It is remembered as Angirasa; it is called Aditya and Saimhikeya.
2-3. On the southern bank of Gautami, O excellent sage, the Angirasas performed sacrifice on behalf of Adityas. Adityas gave Earth as Dakşhiņā (monetary gift) to Angirasas. The Angirasas went to perform penance. The Earth became Saimhiki (Lioness in form) and devoured the people.
4-5. All the people were afraid. They intimated it to Angirasas. Due to their wisdom they understood that the lioness was the Earth.
Approaching Adityas, Angirasas spoke to them: "Please take back this Earth given by you." Then the Adityas said "No".
6-10. Wise men never take back what has already been offered as Dakshiņā. If anyone takes back the Earth gifted away by him or by others, he is born as a worm in the faeces and remains like that for sixty thousand years.
There is no greater sin than taking back the Earth offered by oneself to others. It is an extremely terrible sin. “We will not take her back. If what is given by oneself is not taken back, what should be done? We shall take back the Earth offered as Dakşhiņā, as a thing bought."
When they agreed saying "So be it", Devas gave a Kapilā (tawny-coloured cow) of auspicious traits instead in exchange of the Earth on the southern bank of Ganga.
At that place Vişhnu stands himself in personal form. He is the bestower of worldly pleasures and salvation.
11-14. The Kapila Sangama (Confluence of Kapilā) is the destroyer of all sins. From the holy waters of the charitable gift a river Kapilā flowed.
The charitable offering of a cow is better than that of the Earth even if it is an agricultural land full of plants. The sage saved the world after making this exchange. The holy centre where this took place is cited as Gotīrtha. It has been mentioned by the wise that there are a hundred holy centres there that bestow sanctity and merit. By taking bath and offering charitable gifts there one shall obtain the benefit of gifting a plot of land. The place where Kapilā joined Ganga is known as Kapilā sangama.
Summary of chapter 85 of the Brahma Mahā Purana is as follows:
The tīrtha of the sage Kapila (founder of Sāṃkhya philosophy, and a form of Viṣṇu) on Gautamī's banks is described. Kapila's sacred presence at this site, through his tapas and teaching of the Sāṃkhya tattvajñāna to his mother Devahūti, pervades this tīrtha with the energy of liberating wisdom.