चिताभस्मोपहारं च प्रथमं परिकल्पयेत् । आत्मोपभोग्येनान्नेन नैवद्यं कल्पयेद्बुधः
citābhasmopahāraṃ ca prathamaṃ parikalpayet | ātmopabhogyenānnena naivadyaṃ kalpayedbudhaḥ
Avant tout, qu’on prépare d’abord l’offrande de la cendre du bûcher (citā-bhasma). Ensuite, le dévot avisé composera le naivedya avec une nourriture digne d’être consommée par lui-même.
Unspecified in snippet (instructional narration within Brahmottarakhaṇḍa)
Scene: A devotee presents sacred ash before the Śiva-liṅga; nearby, a clean platter of naivedya prepared as if for one’s own meal, emphasizing purity and sincerity.
Śiva is pleased by the emblem of renunciation (bhasma) and by honest purity—offering what one would oneself accept.
No specific site is mentioned; the verse gives a general rule for Śiva worship.
Offer citā-bhasma first, then offer naivedya prepared from clean, personally edible food.