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
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