Devibhagavatapurana 11.14.48

11.14.48

yadvā veda mahādevaḥ sarvadevaśikhāmaṇiḥ |
bhasmasnānamakṛtvaiva yaḥ kuryātkarma vaidikam ||

Or Mahâ Deva, the Gem of all the Devas, knows the greatness of this Bhasma. Those who perform rites and works prescribed by the Vedas, without taking this bath of ashes, do not get even a tithe of the fruits of their works done. Only that man will be entitled to the entire fruits of the Vedas who perform this bath of ashes duly. This is the opinion of the Vedas. This bath of ashes purifies more the things that are already pure; thus the S’ruti says. That wretch who does not take the bath of ashes as aforesaid is a Great Sinner. There is no doubt in this. By this bath greater interminable merits accrue than what is obtained by innumerable baths taken by the Brâhmanas on the Vârunî momentous occasion. So take this bath carefully in the morning, midday and evening. This bath of ashes is ordained in the Vedas. So know those who are against this bath mentioned in the Vedas, are verily fallen! After evacuating oneself of one’s urine and faeces, one ought to take this bath of ashes. Otherwise men will not be purified. Even if one performs duly the water bath and if one does not take this bath of ashes, that man will not be purified. So he cannot get any right to do any religious actions. After evacuating one’s abdomen of the outgoing air, after yawning, after holding sexual intercourses, after spitting and sneezing, and after easing oneself of phlegm, one ought to take this bath of ashes. O Nârada! Thus I have described to you here the greatness of S’rî Bhasma. I am again telling you more of it specially. Listen attentively.
Here ends the Fourteenth Chapter of the Eleventh Book on the greatness in holding the Bibhûti (ashes) in the Mahâpurânam S’rî Mad Devî Bhâgavatam of 18,000 verses by Maharsi Veda Vyâsa.