Pashupatinath is to the Hindus in Nepal what Varanasi is to the Hindus in India: a sacred city where Hindus come (to die and) to be cremated. The Hindu religious belief is that dying and being cremated in Pashupatinath and having your ashes scattered in the Bagmati river will give you salvation. The water of the Bagmati is holy because it eventually flows into the holy Ganges river. In this way, the Hindu will be released from the cycles of rebirth, the ultimate object worth pursuing.
Along the river side, there are several ghats used for both cremations and purification baths. The complex with its several temples is large and serenity and tranquility rule the compound. Non-Hindus are not allowed in the main temple dedicated to Lord Shiva but you can catch a glimpse of the statues when you’re standing opposite of the temple. As was said before, it is one of the holiest cities for Hindus and it goes without saying that you take this into account when you’re visiting Pashupatinath.