वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
भस्मशायी भस्मगोप्ता भस्मभूततनुर्गणः आगमश् च विलोपश् च महात्मा सर्वपूजितः
bhasmaśāyī bhasmagoptā bhasmabhūtatanurgaṇaḥ āgamaś ca vilopaś ca mahātmā sarvapūjitaḥ
祂卧于圣灰之上;为圣灰之守护者;其诸伽那众仿佛以灰为身;祂即是阿伽摩(启示的湿婆教法)亦是融摄者,使万有归入自身;大灵大德,为一切所礼敬。
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.