Halesi Mahadev is situated at Khotang district of Nepal. It is around 230 kilometers away from Kathmandu following the way of Dhulikhel, Nepalthok, Khurkot all the way to Ghurmi, Okhaldhunga, Jayaram and Halesi. It is situated at 3,100 ft. – 4,734 ft. above sea level. The location of this cave is between the holy rivers of Dudh Koshi and Sun Kosi. This cave is 67 feet below the surface of the land, and is both a revered religious place and a favorite tourist destination.

It is a venerated site of Hindu and Buddhist pilgrimage. It is believed that inside the temple, the Halesi cave has been used as a dwelling for 6,000 years. Lord Shiva hid there when hiding from the demon Bhasmasur. Kirati people also come there to worship there as they believed Paruhang as Mahadev and Sungnima as Parbati goddess.