After deep and thorough examination of all the Upaniṣads, the sages reached a singular, luminous conclusion: the tripuṇḍra—the three sacred ash lines—is the supreme good. Its greatness shines above all, and its sanctity is not to be questioned. If a brāhmaṇa or anyone else were to revile the sacred ash, they would be condemned to a terrible hell for as long as Brahmā, the four-faced creator, exists. In every sacred rite—śrāddha, sacrifice, recitation, homa, offerings to the gods, and worship—a person bearing the tripuṇḍra with a pure heart conquers death itself. Bathing in water removes physical dirt, but bathing in ash brings lasting purity; bathing in mantra wipes away sin, while bathing in knowledge leads to the highest state. All the merit and reward gained from bathing at the most sacred waters can also be attained by bathing with ash. Indeed, bathing with ash is the supreme pilgrimage, just as daily bathing in the Ganga is. Ash is none other than the manifest form of Shiva himself, and its power purifies all three worlds. Without the tripuṇḍra, meditation, contemplation, charity, or recitation—even if performed by a Brahmin—cannot equal the merit of those same acts performed with the tripuṇḍra. For forest-dwellers, maidens, and those not yet initiated, water may be used before midday; after that, water should be avoided. Whoever applies the tripuṇḍra daily with a disciplined mind, and is devoted to Shiva, attains both enjoyment and liberation. Even if one wears a single rudrākṣa, which bestows great merit, their life remains fruitless if they are without the tripuṇḍra. Thus, the greatness of the tripuṇḍra was revealed—this secret, concerning all beings, must be kept concealed. O best of sages, the wise teach that three lines should be drawn at prescribed places such as the forehead and others. For the tripuṇḍra on the forehead, it is measured from the space between the eyebrows to the ends of the brows. With the middle and ring fingers, in a reverse direction, a line is drawn with the thumb—this is the tripuṇḍra. Ash is taken carefully with the three middle fingers and applied with devotion, bestowing the highest enjoyment and liberation. Each of the three lines has nine deities. Listen attentively as their significance is revealed for all the limbs. The first line is associated with the syllable ‘a’, the household fire, the earth, dharma, the quality of rajas, the Rigveda, the power of action, the morning libation, and Mahadeva. The second line corresponds to the syllable ‘u’, the southern fire, the element of space, the Yajurveda, the midday libation, and the power of will, with Maheśvara as its deity. The third line is linked to the syllable ‘ma’, the sacrificial fire, the supreme self, night and darkness, the power of knowledge, the Sāmaveda, the third libation, and Shiva himself. By always bowing with true devotion to the presiding deities of these places, one who is pure and applies the tripuṇḍra attains both enjoyment and liberation. Now, hear of the presiding deities and the places associated with them on all the limbs. There are thirty-two places, or alternatively sixteen, or eight, or even five—let there be no others. These places include the crown of the head, the forehead, both ears, both eyes, nostrils, mouth, throat, both hands, elbows, wrists, heart, both sides, navel, both testicles, thighs, ankles, knees, both shanks, and both feet. These thirty-two supreme places are accompanied by the elements—fire, water, earth, wind, directions, their guardians, and the Vasus. The Vasus are eight: earth, the pole star, the moon, water, wind, fire, dawn, and light. By merely uttering their names, the wise should apply the tripuṇḍra; or, with concentration, one may apply it at sixteen places. These sixteen places are: the head, forehead, throat, both shoulders, arms, elbows, wrists, heart, navel, sides, and back. There, one should establish and worship the deities: Śiva, Śakti, Rudra, Īśa, and Nārada, along with the nine goddesses beginning with Vāmā, and the two Aśvins—Nāsatya and Dasra. Alternatively, the sixteen places may be: head, hair, ears, face, both arms, heart, both sides of the navel, both thighs, both knees, both feet, and back. The deities there are Śiva, Candra, Rudra, Vighneśa or Viṣṇu, Śrī on the heart, Śambhu on the navel, Prajāpati, Nāga, Nāga maidens, and on the feet the daughters of the sages. On the feet are the oceans and sacred fords, and on the back, vastness—thus, the sixteen places are declared. For eight places, they are: the secret place, forehead, both ears, the supreme, both shoulders, heart, and navel. Brahmā and the seven sages, and the deities are mentioned; thus, these are prescribed by those who know the ashes. Or, for five places: the head, arms, heart, and navel—these are declared by those who know the ashes for the application. In this way, the sages have revealed the profound greatness and procedure of applying the tripuṇḍra, the sacred ash, which brings both worldly enjoyment and ultimate liberation.