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
Quien se baña con bhasma, la ceniza sagrada, alcanza el estado de pertenecer a las Gaṇas de Śiva (gāṇapatya). Como si hubiera reunido los frutos de todos los sacrificios védicos, sostiene el voto supremo y, por la senda śaiva, avanza hacia Pati, el Señor.
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.