वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
भस्मशायी भस्मगोप्ता भस्मभूततनुर्गणः आगमश् च विलोपश् च महात्मा सर्वपूजितः
bhasmaśāyī bhasmagoptā bhasmabhūtatanurgaṇaḥ āgamaś ca vilopaś ca mahātmā sarvapūjitaḥ
وہ بھسم پر شयन کرنے والا، بھسم کا نگہبان، جس کے گنوں کے تن گویا بھسم مَیں ڈھلے ہیں؛ وہی آگم (شیو دھرم) کا سَروپ اور لَے کرنے والا؛ مہاتما، سب کا پوجیت شِو ہے۔
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.