तदंगेषु समालिप्य तद्भस्म विधिना गुरुः ॥ आसने संप्रवेश्याथ कल्पिते स्थापयेत्सुखम्॥ ४०॥
The preceptor smeared the ashes on his limbs according to the prescribed ritual Then he should enter the seat and place it comfortably in the imaginary place.
english translation
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