वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
भस्मशायी भस्मगोप्ता भस्मभूततनुर्गणः आगमश् च विलोपश् च महात्मा सर्वपूजितः
bhasmaśāyī bhasmagoptā bhasmabhūtatanurgaṇaḥ āgamaś ca vilopaś ca mahātmā sarvapūjitaḥ
聖なる灰の上に横たわり、灰を守護し、眷属ガナがあたかも灰の身を帯びる御方。御自らがアーガマ(啓示されたシヴァの教え)であり、また万有を己に収めて溶解させる帰滅者。大いなる霊魂にして、すべてに礼拝される。
Suta Goswami (narrating Shiva-names to the sages at Naimisharanya)
It identifies Shiva as the Lord of vibhuti (sacred ash) and as the very authority of Agama—implying that Linga-puja is grounded in revealed Shaiva ritual and culminates in inner renunciation and purification.
Shiva is shown as Pati: the transcendent ground who both reveals the path (Agama) and withdraws the cosmos (vilopa); ash symbolizes the end-state of all pasha-bound forms, while He remains the ever-worshipful Mahatma.
The verse points to bhasma-dharana (wearing sacred ash) and the Pashupata-oriented discipline of vairagya—contemplating dissolution of the body-world into ash while adhering to Agamic Shiva-upasana.