वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
भस्मशायी भस्मगोप्ता भस्मभूततनुर्गणः आगमश् च विलोपश् च महात्मा सर्वपूजितः
bhasmaśāyī bhasmagoptā bhasmabhūtatanurgaṇaḥ āgamaś ca vilopaś ca mahātmā sarvapūjitaḥ
तो भस्मशायी, भस्माचा रक्षक, ज्यांचे गण जणू भस्ममय देहधारी; तेच आगमस्वरूप व लयकर्ता; महात्मा, सर्वपूजित शिव आहेत।
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.