Shiva Purana

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तस्मादुद्धूलनं पूर्वं त्रिपुंड्रं धारयेत्परम् । पूजाकाले हि सजलं शुद्ध्यर्थं निर्जलं भवेत् ७८ ।

Ashes must first be smeared in the dust form and then in the Tripuṇḍraka form. At the time of worship water is added to the ashes. For mere sanctification the ashes are used without water.

english translation

tasmAduddhUlanaM pUrvaM tripuMDraM dhArayetparam | pUjAkAle hi sajalaM zuddhyarthaM nirjalaM bhavet 78 |

hk transliteration by Sanscript