Adhyaya 34: भस्ममहात्म्यं—अग्नीषोमात्मक-शिवतत्त्वं तथा पाशुपतव्रतप्रशंसा
अग्निकार्यं च यः कृत्वा करिष्यति त्रियायुषम् भस्मना मम वीर्येण मुच्यते सर्वकिल्बिषैः
agnikāryaṃ ca yaḥ kṛtvā kariṣyati triyāyuṣam bhasmanā mama vīryeṇa mucyate sarvakilbiṣaiḥ
Sinumang nagsagawa ng ritwal ng apoy (agni-kārya) at pagkaraan ay tumupad ng panata sa loob ng tatlong buhay, sa pamamagitan ng banal na abo na nilukuban ng Aking kapangyarihang dibino ay napapalaya sa lahat ng kasalanan. Sa gayon, ang paśu na nalinis sa pāśa ay nagiging karapat-dapat sa biyaya ni Pati.
Suta Goswami (narrating Shiva’s teaching on the power of bhasma within ritual discipline)
It frames bhasma as Shiva-charged sanctity: when used with agni-karya and disciplined observance, it purifies the worshipper (pashu) and makes them fit for Linga-upasana and Shiva’s grace.
Shiva is presented as Pati whose vīrya (divine efficacy) resides in bhasma; liberation is not merely ritual merit but the burning away of kilbiṣa and pāśa through Shiva’s power operating via sacred means.
Agni-karya (fire-rite) together with a long-term vrata/observance involving bhasma—aligned with Pashupata discipline where purity, austerity, and Shiva-oriented consecration reduce karmic bondage.