Adhyaya 34: भस्ममहात्म्यं—अग्नीषोमात्मक-शिवतत्त्वं तथा पाशुपतव्रतप्रशंसा
भस्मना कुरुते स्नानं गाणपत्यं स गच्छति समाहृत्य क्रतून् सर्वान् गृहीत्वा व्रतमुत्तमम्
bhasmanā kurute snānaṃ gāṇapatyaṃ sa gacchati samāhṛtya kratūn sarvān gṛhītvā vratamuttamam
Wer mit Bhasma, der heiligen Asche, badet, erlangt den Zustand, zu Śivas Gaṇas zu gehören (gāṇapatya). Als hätte er die Früchte aller vedischen Opfer gesammelt, hält er das höchste Gelübde und schreitet auf dem śaivischen Pfad zu Pati, dem Herrn.
Suta Goswami (narrating to the sages of Naimisharanya)
It elevates bhasma-snana as a Shaiva purifier and vrata-support, declaring it equivalent in merit to the totality of Vedic sacrifices—thereby privileging Linga-centered devotion and discipline.
Śiva is implied as Pati—the Lord who grants proximity (gāṇapatya) to the pashu (individual soul) when pasha (bondage) is thinned through sacred ash, purity, and the highest vow.
Bhasma-snana (ritual bathing/anointing with sacred ash) coupled with an uttama-vrata—an emblematic Shaiva-Pāśupata discipline emphasizing renunciation, purity, and steadfast observance.