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
He who bathes with bhasma, the sacred ash, attains the state of belonging to Śiva’s Gaṇas (gāṇapatya). As though he had gathered the fruits of all Vedic sacrifices, he upholds the supreme vow and, by the Śaiva path, draws near to Pati, the Lord.
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.