The presiding deities are Brahmā and the seven sages.[12] O lordly sages, this is what has been mentioned by those who know about the efficacy of the ashes (bhasma).
अथ वा मस्तकं बाहूहृदयं नाभिरेव च ११२ब्। पंचस्थानान्यमून्याहुर्धारणे भस्मविज्जनाः ११२ ।
Or these five parts are to be used for applying ashes as mentioned by those who know more about the efficacy of the ashes. They are:—forehead, two arms, chest and navel.
One should perform the actions (such as worship and purification) according to the situation, place, and time. If one is unable to perform the necessary purification, they should at least make use of the Tripundra (sacred ash marks) and other rituals.
Remembering Shiva, who has three eyes, is the foundation of the three Gunas (qualities), and is the origin of the three Vedas, one should apply the Tripundra (three lines of sacred ash) on the forehead, while uttering 'Om Namah Shivaya.'
He shall have Tripuṇḍra in the sides saying Īśābhyāṃ Namaḥ (obeisance to Śiva and the goddess) and in the forearms by saying Bījābhyām Namaḥ (obeisance to the generating seeds).