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
Com devoção, Nairṛti (guardião do sudoeste) recebe a bhasma nascida da madeira; Yama recebe a bhasma auspiciosa de tonalidade esmeralda. Do mesmo modo, os Rudras, começando por Nīla, recebem a bhasma pura e propícia—feita de cinza sagrada, digna do culto a 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.