Vibhuti is the most precious object, in the truly spiritual sense. You know that Shiva burnt the God of Desire, or Kama called Manmatha (for he agitates the mind and confounds the confusion already existing there) into a heap of ashes. Shiva adorned Himself with that ash and thus He shone in His Glory, as the Conqueror of Desire. When Kama was destroyed, Prema reigned supreme. When there is no desire to warp the mind, Love will be true and full. What greater offering can you give God to glorify Him than the ash signifying your triumph over tantalising desire? Ash is the ultimate condition of things; it cannot undergo any further change. The Abhisheka with Vibhuti is done to inspire you to give up desire and offer Shiva the ahses of its destruction as the most valuable of all the articles you have earned. Ash cannot fade as do flowers in a day or two; it does not dry and disappear or get solid and unpotable as water does; it will not lose colour as leaves do after a few hours; it does not rot as fruits do after a few days. Ash is ash forever and ever, so burn your vile tendencies, your vices, your bad habits, worship Shiva, rendering yourselves pure in thought, word and deed. (SSS Vol.9, pp. 36-37)