[4] In a Telugu language anthology of 108 Upanishads of the Muktika in the modern era, narrated by Rama to Hanuman, it is listed at serial number 87.

Shiva's iconography is described as having the form of Om, three eyes, wearing a tiger skin and holding an antelope in his hand.

He asks Shiva to let him understand the process of making Bhasma, what and how many hymns to be chanted while preparing it, when and how to apply it, and who are the people seeking it.

Oil seeds dipped in ghee to the fire with the help of a Sami leaf shaped into a spoon, which action will rid him of all his sins.

One should also make similar ash marks on the neck, cheeks, eyes, mouth, chest, navel, arms on its middle parts, and the wrists, the back side of the palms, and the shoulder.

After early morning ablutions, one should recite the Rudrasuktas, apply Bhasma and make the Tripundra marks on the body.

[10] The Upanishad asserts that those who feel incapable of yogic meditation form of Shiva realization should move to Varanasi and live there.

Like the ancient Jabala Upanishad, this late text asserts that those who die in Varanasi are imparted the Taraka mantra by Shiva moments before death and thus they attain salvation.

The Tripuṇḍra, three horizontal lines, on the forehead as well as other body parts are symbols of initiation and sacred rites of passages, and for some a daily practice.

[13] These lines, states Antonio Rigopoulos, represent Shiva's threefold power of will (icchāśakti), knowledge (jñānaśakti), and action (kriyāśakti).