Adhyaya 108

Śrī Rāma asks Śiva (Śambhu) about the origin, greatness, and merits of wearing and gifting sacred ash (bhasma). Śiva replies by rooting bhasma in a cosmogonic teaching: the three guṇas underlie creation’s activity, and Brahmā–Viṣṇu–Maheśvara arise in accord with guṇa-functions, yet cannot sustain the guṇas without Śiva’s empowering knowledge. The account then turns into a detailed ritual manual: cow-dung and cow-urine are consecrated with specific mantras, and a fire rite (homa) is performed, even over multiple days if desired. The resulting ash is taken with mantras and may be blended with Gaṅgā-water, milk, and fragrances. Finally, the practitioner performs nyāsa-like consecrations with the five Brahma-mantras—Īśāna, Tatpuruṣa, Aghora, Vāma, Sadyojāta—applies the tripuṇḍra while reciting “namaḥ śivāya,” and is declared purified. This teaching is praised as sin-destroying for both speaker and hearer.