The allegorical significance of the "three ash lines", states Deussen, is that the tradition sees them as streaks of three Vedic fires, three audible syllables of AUM, three Guṇas, three worlds, three Atmans, three Vedas and three aspects of Shiva.

[4] After a traditional invocation, Sage Sanatkumara requests Kalagni Rudra to explain the application of the Tripundra, a sectarian mark in the form of three lines of vibhuti (sacred ash), and to enlighten him on the specifications of the material used, the procedure to prepare it, the place from where it is to be procured, and its beneficial effects.

[4][11] The text, in chapter 2, explains the three lines as various triads: sacred fires, syllables of Om, gunas, worlds, types of atman (Soul), powers, Vedas, the time of extraction of the Vedic drink Soma, and Mahesvara (a form of Shiva).

[12][13] The first line is equated to Garhapatya (the sacred fire in a household kitchen), the A syllable of Om, the Rajas guna, the earth, the external Atman, Kriyā – the power of action, the Rigveda, the morning extraction of Soma, and Maheshvara.

[12][13] The second streak of ash is a reminder of Dakshinagni (the holy fire lighted in the South for ancestors), the sound U of Om, Sattva guna, the atmosphere, the inner Atman, Iccha – the power of will, the Yajurveda, midday Soma extraction, and Sadashiva.

[12][13] The third streak is the Ahavaniya (the fire used for Homa), the M syllable in Om, the Tamas guna, Svarga – heaven, the Paramatman – the highest Atman (Brahman), the power of perception, the Samaveda, Soma extraction at dusk, and Shiva.