Gokarna (means Cow’s Ear), a small town on the sea front in Western Karnataka.

According to legend, Ravana's mother, a staunch devotee of Lord Shiva, was worshipping a Shiva Linga to bring prosperity to her son. Indra, God of Heaven, jealous of the worship, stole the Shiva Linga and threw it into the sea. Enraged and distraught by this event, Ravana's mother went on a fast-unto-death to exhibit her displeasure. Seeing this, Ravana promised her that he would go to Mount Kailas-the abode of Lord Shiva-and bring her the main Atma Linga for worship.

Ravana, the Asura-king of Lanka, received the atmalinga from Bhagwan Shiva after he had performed a penance at Mount Kailash reciting self-written Shivatandavastotram. Bhagwan Shiva instructed Ravana that the sacred atmalinga should not be placed on the ground as it would establish itself where placed on earth.

As Ravana was coming near Gokarna. Maha Vishnu who had known well that Ravana was punctual in performing his periodical rites (Sandyavandhana), hides sun with his Sudarshana Chakra (Wheel).

Fearing that the Atmalinga would give Ravana immense powers that would lead to destruction, Bhagwan Vishnu creates the illusion of dusk as Ravana makes his journey near Gokarna. 

As Ravana gets ready for his evening prayers, he is faced with a predicament and unable to fulfill his prayers or keep the Atmalinga on the ground. While he ponders for a solution, a Brahim boy passes his way. Ravana hastily calls out to him and instructs him to hold the Atmalinga and to not put it on the ground while he finishes his rituals. 

Bhagwan Ganesha who is disguised as the Brahmin boy reassures Ravana that he will call out his name thrice and if he doesn’t return, he will place the Atmalinga to the ground and be on his way.

Agreeing to this, Ravana engages in his prayers and hastily Ganesha calls out Ravana’s name thrice. Not getting any response, he places the Atmalinga to the ground and vanishes among his cows.

When Ravana realised what had happened, he quickly chased after a cow left behind and only managed to get a hold of the cow’s ears while the rest of the cow’s body vanished below the Earth’s surface.

Thus the etymology of the town Gokarna comes from this legendary tale where Go means Cow and Karna means Ear in Sanskrit.

Ravana tries to extricate it, resulting in throwing the coverings of the Linga to Surathkal, Dhareshwar, Gunavanteshwar, Murudeshwar and Shejjeshwar temples. He then called the linga Mahabala or supreme strength. Thus Lord Shiva is also referred to as Mahabaleshwar. The temple which houses this Shiva linga is known as Mahabaleshwara Temple.

This Shiva temple is considered as the Dakshin Kasi with the spiritual powers equivalent to Kasi and Varanasi on the banks of River Ganga.