[1] It describes the process of producing Vibhuti (Bhasma), or sacred ash, methods of using it for tilaka Tripundra on various parts of the body, and its meaning in Shaivism.

[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 26.

[6][7] In the first Brahmana, Sage Bhusunda requests Kalagni Rudra to tell him about vibhuti (sacred ash).

Kalagni Rudra tells about five types of sacred ash: Vibhuti, Bhasita, Bhasma, Kshara, and Raksha.

Each ash is associated with a form of Shiva, a mahabhuta (classical element), a Power (Kala), a cow and her dung.

[6][7] In the second Brahmana, the sage asks about Bhasma snana (bathing in sacred ash), which is the form of Agni (Fire) and Soma (Elixir of the gods, Moon).

One who burns himself by Shiva's Agni and cools himself by drops of Soma by the method of yoga is said to become immortal.

On fourth day, the ash is extracted and mixed with perfume water or cow urine and various powders like sandalwood, kumkum and so forth.

Upakalpa is created by burning dried cow dung from the forest according to the directives of the Grihya Sutra texts.

Further, times when the Bhasma snana should be done are told, e.g. twilight, after eating, after touching a woman, cat, eagle etc.

While worshipping gods, the guru, sages or approaching the sacred fire or in places of impurity, the Tripundra, the Shaiva tilaka in form of three horizontal lines of ash, are recommended to be applied.

The Tripundra is prescribed by Kalagni Rudra to be applied on 32, 16, 8 or 5 spots on the body, which are listed along with the presiding deities of those locations.

Instead of the complete Bhasma snana, Tripundra can be applied to the elbows, forearms, back, head, and forehead; the mantras, presiding deities of application on each part as well as the sin which is destroyed by the application on the specific part, is told.

For example, applying the mantra on the chest/heart is done by invoking the fire-god Agni and is said to destroy sins committed by the mind.

The Brihajjabala Upanishad repetitively emphasizes the importance of wearing the Tripundra and Bhasma-snana, enumerating its merits.

A Brahmin Karuna in the family of Sage Vashistha was cursed to be a fly and was killed by his brother.

The former recommends the ash be applied to neck, cheeks, eyes, mouth, elbows, wrists, shoulders, heart (chest), navel and palms, while this Upanishad prescribes the ash to mainly five parts: forehead, feet, thighs and genitals.