गुणातीताय गुणिने सूक्ष्माय गुरवेऽपि च । नमो महास्वरूपाय भस्मनो जन्मकारिणे
guṇātītāya guṇine sūkṣmāya gurave'pi ca | namo mahāsvarūpāya bhasmano janmakāriṇe
Verehrung dem, der jenseits der Guṇas ist und doch Herr aller Guṇas; dem Feinen, auch dem Guru. Verehrung dem von gewaltiger kosmischer Gestalt, der die heilige Bhasma-Asche hervorbringt.
Unspecified (stotra voice within Tīrthamāhātmya narration; attributed to the hymn-reciter in the chapter)
Type: kshetra
Scene: Śiva as subtle guru: a vast cosmic form faintly visible behind a serene ascetic Śiva; devotees receive vibhūti; ash-smeared sages sit in meditation, guṇas depicted as three colored streams dissolving into light.
The Lord transcends nature’s qualities yet governs them, and guides seekers as Guru—pilgrimage becomes a doorway to subtle inner knowledge.
The chapter is a tīrtha-māhātmya, but the single verse does not name the locality.
No explicit rule; the mention of bhasma supports ash-related Śaiva practices (bhasma-dhāraṇa) where traditionally observed.