What is the spiritual significance of dying in Varanasi?

According to the Kashi Khand of the Skanda Purana, Lord Shiva himself whispers the Taraka Mantra — the mantra of liberation — into the ear of anyone who dies within the sacred precincts of Kashi. This grants instant moksha (liberation from the cycle of rebirth), regardless of the person’s spiritual state at the time of death. This belief explains the existence of Mukti Bhawan and similar establishments in Varanasi where the elderly and terminally ill come to spend their final days. It also explains the presence of the eternal flame at Manikarnika and the twenty-four-hour cremations — death here is not feared but welcomed as graduation into liberation.