Adhyaya 34: भस्ममहात्म्यं—अग्नीषोमात्मक-शिवतत्त्वं तथा पाशुपतव्रतप्रशंसा
भस्मना कुरुते स्नानं गाणपत्यं स गच्छति समाहृत्य क्रतून् सर्वान् गृहीत्वा व्रतमुत्तमम्
bhasmanā kurute snānaṃ gāṇapatyaṃ sa gacchati samāhṛtya kratūn sarvān gṛhītvā vratamuttamam
ผู้ใดอาบด้วยเถ้าศักดิ์สิทธิ์ (ภัสมะ) ผู้นั้นบรรลุภาวะแห่งคณะคณาของพระศิวะ (คาณปัตยะ) ประหนึ่งรวบรวมผลแห่งยัญพิธีทั้งปวง แล้วทรงไว้ซึ่งวรตะอันสูงสุด ดำเนินตามมรรคไศวะสู่พระปติ คือพระศิวะ
Suta Goswami (narrating to the sages of Naimisharanya)
It elevates bhasma-snana as a Shaiva purifier and vrata-support, declaring it equivalent in merit to the totality of Vedic sacrifices—thereby privileging Linga-centered devotion and discipline.
Śiva is implied as Pati—the Lord who grants proximity (gāṇapatya) to the pashu (individual soul) when pasha (bondage) is thinned through sacred ash, purity, and the highest vow.
Bhasma-snana (ritual bathing/anointing with sacred ash) coupled with an uttama-vrata—an emblematic Shaiva-Pāśupata discipline emphasizing renunciation, purity, and steadfast observance.