Vibhaga 1, Adhyaya 74 — ब्रह्मप्रोक्तलिङ्गार्चनविधिः
Materials, Classes, and Fruits of Linga-Worship
दारुजं नैरृतिर् भक्त्या यमो मारकतं शुभम् नीलाद्याश् च तथा रुद्राः शुद्धं भस्ममयं शुभम्
dārujaṃ nairṛtir bhaktyā yamo mārakataṃ śubham nīlādyāś ca tathā rudrāḥ śuddhaṃ bhasmamayaṃ śubham
Con devoción, Nairṛti (guardián del suroeste) recibe la bhasma nacida de la madera; Yama recibe la bhasma auspiciosa de tono esmeralda. Asimismo, los Rudras, comenzando por Nīla, reciben la bhasma pura y propicia, hecha de sagrada ceniza—digna de la adoración de Śiva.
Suta Goswami (narrating the Linga Purana to the sages of Naimisharanya)
It assigns sacred bhasma specific devotional and cosmic correspondences (dikpālas and Rudras), reinforcing bhasma as an essential Shaiva purifier and a key upacāra in Linga-pūjā.
By linking bhasma to Rudras and guardians, the verse presents Shiva-tattva as all-pervading Pati—present through purifying power that transcends directions and deities, reducing pāśa (bondage) through śuddhi (purification).
Bhasma-dhāraṇa (wearing/applying sacred ash) and its consecration—an outward sign of inner vairāgya central to Pāśupata-oriented Shaiva sādhana and Linga-pūjā vidhi.