भस्म-प्रकार-त्रिपुण्ड्र-धारण-विधिः
Types of Bhasma and the Method of Wearing Tripuṇḍra
पादयोश्च समुद्रा श्च तीर्थाः पृष्ठे विशालतः । इत्येव षोडशस्थानमष्टस्थानमथोच्यते
pādayośca samudrā śca tīrthāḥ pṛṣṭhe viśālataḥ | ityeva ṣoḍaśasthānamaṣṭasthānamathocyate
In the two feet are the oceans, and upon the broad back are the sacred fords (tīrthas). Thus the set of sixteen loci is stated; and now the set of eight loci is also taught.
Suta Goswami (narrating to the sages at Naimisharanya, in the instructional style of Vidyeshvara Samhita)
Tattva Level: pashu
Shiva Form: Sadāśiva
It presents the Shaiva view that the devotee’s body can be consecrated as a sacred geography—oceans and tīrthas symbolically residing within—so worship becomes inward, disciplined, and oriented to liberation (moksha) under Shiva’s grace.
By mapping tīrthas onto the body, the text supports Saguna Shiva worship where the devotee purifies and sanctifies themselves as a fit vessel before Linga-upasana, treating the act of worship as a complete sacred pilgrimage.
A nyāsa-like contemplation is implied: mentally place sacred loci upon the limbs while reciting Shiva-mantra (especially the Panchakshara), preparing for Linga worship; this can be paired with Shaiva purifications like bhasma (tripundra) and mantra-japa where appropriate.