Shiva Purana

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दीप्त्यर्थं तत्तु संग्राह्यं मन्यते पूज्यतेपि च । भस्मशब्दार्थ एवं हि शिवः पूर्वं तथाऽकरोत् ६६ ।

For the sake of resplendence, the ashes shall be taken. The word Bhasma (Ash) means that which is honoured and adored. Śiva formerly did so.

english translation

dIptyarthaM tattu saMgrAhyaM manyate pUjyatepi ca | bhasmazabdArtha evaM hi zivaH pUrvaM tathA'karot 66 |

hk transliteration by Sanscript