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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
यथा स्वविषये राजा सारं गृह्णाति यत्करम् । यथा मनुष्याः सस्यादीन्दग्ध्वा सारं भजंति वै ६७ ।
A king takes the essence of wealth by way of tax, in his kingdom. Men burn plants and take the essence thereof.
english translation
यथा हि जाठराग्निश्च भक्ष्यादीन्विविधान्बहून् । दग्ध्वा सारतरं सारात्स्वदेहं परिपुष्यति ६८ ।
The gastirc fire burns different kinds of foodstuffs and with their essence nourishes the body.
english translation
तथा प्रपंचकर्तापि स शिवः परमेश्वरः । स्वाधिष्ठेयप्रपंचस्य दग्ध्वा सारं गृहीतवान् ६९ ।
Similarly the great lord Śiva, the creator of the universe, burns the universe presided over by Him and takes the essence of the same.
english translation
दग्ध्वा प्रपंचं तद्भस्म् अस्वात्मन्यारोपयच्छिवः । उद्धूलनेन व्याजेन जगत्सारं गृहीतवान् 1-18-७० ।
After burning the universe He applies the ashes over his body. Under the pretext of annihilation He has taken the essence out of the same.
english translation