Nandin said: These is nothing holy like truth and nothing sinful like untruth. Repeating the Mantra of Īśāna he shall smear ashes on the head; repeating the Mantra of Tatpuruṣa, he shall smear ashes on his face; repeating the Mantra of Aghora he shall do so over his chest; O men of holy rites! he shall apply ashes over the secret parts by repeating the Mantra of Vāmadeva and similarly on the feet by repeating the Mantra of Sadya. By repeating the Praṇava he shall smear ashes all over the body. Thereafter he shall wash hands and feet. After washing them off he shall take ashes with his mind set on the lord of Devas and perform Ablution repeating the Mantras viz., “āpo hi ṣṭhā”[12] and other sacred formulas taken from Ṛk, Yajus and Sāman texts. Thus for your welfare O brahmins, the mode of procedure for holy bath has been described to you succinctly. He who performs thus even for once shall attain the highest abode of God.