The large rectangular tank in the heart of Gokarna town is where Hindu pilgrims ritually bathe before visiting the Mahabaleshwara Temple. Kotiteertha means "ten million sacred fords" — bathing here is considered spiritually equivalent to bathing at countless holy rivers simultaneously. Stone steps lead down to the water on all four sides, and the ghats are busiest in the early morning and at dusk when pilgrims gather by lamplight.
Watching the bathing rituals from the ghats is one of the most atmospheric experiences Gokarna offers — quite different from the beach scene a kilometre away. The tank is surrounded by priests' houses and small shops selling puja supplies: marigold garlands, coconuts, rudraksha beads, sandalwood paste.
The water in the tank is maintained and is used purely for religious bathing — swimming is not appropriate. The setting is most evocative during the Shivaratri festival (February or March) when pilgrims arrive through the night by the thousands.