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Description
Bhasma (Holy Ash)

In Hinduism,

"The ash of any burnt object is not regarded as holy ash. Bhasma (the holy ash) is the ash from the Homa (sacrificial fire) where special wood along with ghee and other herbs is offered as worship of the Lord. Or the deity is worshipped by pouring ash as abhisheka and is then distributed as bhasma. Bhasma is generally applied on the forehead. Some apply it on other parts of the body, like the upper arms, chest, etc.

The word bhasma means “that by which our sins are destroyed and the Lord is remembered". ”Bha” implies Bhartsana (“to destroy”) and “sma” implies smaranam (“to remember”). The application of Bhasma therefore signifies destruction of the evil and remembrance of the divine. Bhasma is called Vibhuti (“glory”) as it gives glory to one who applies it and raksha (which means a source of protection) as it protects the wearer from ill health and evil, by purifying him or her. The ash we apply indicates that we should burn false identification with body and become free of the limitations of birth and death.

It also reminds us that the body is perishable and shall one day be reduced to ashes. As death can come at any moment, this awareness must increase our drive to make the best use of time. This is not to be misconstrued as a morose reminder of death, but as a powerful pointer towards the fact that time and tide wait for none.

Bhasma is specially associated with Lord Shiva, who applies it all over His body. Shiva devotees apply bhasma as a tripundra (the form of three lines). When applied with a red spot in the centre, the mark symbolises Shiva-Shakti (the unity of energy and matter that creates the entire seen and unseen universe).

Ash is what remains when all the wood is burnt away and it does not decay. Similarly, the Lord is imperishable Truth that remains when the entire creation of innumerable names and forms is dissolved."

Source - [link]

Description
Bhasma (Holy Ash)

In Hinduism,

"The ash of any burnt object is not regarded as holy ash. Bhasma (the holy ash) is the ash from the Homa (sacrificial fire) where special wood along with ghee and other herbs is offered as worship of the Lord. Or the deity is worshipped by pouring ash as abhisheka and is then distributed as bhasma. Bhasma is generally applied on the forehead. Some apply it on other parts of the body, like the upper arms, chest, etc.

The word bhasma means “that by which our sins are destroyed and the Lord is remembered". ”Bha” implies Bhartsana (“to destroy”) and “sma” implies smaranam (“to remember”). The application of Bhasma therefore signifies destruction of the evil and remembrance of the divine. Bhasma is called Vibhuti (“glory”) as it gives glory to one who applies it and raksha (which means a source of protection) as it protects the wearer from ill health and evil, by purifying him or her. The ash we apply indicates that we should burn false identification with body and become free of the limitations of birth and death.

It also reminds us that the body is perishable and shall one day be reduced to ashes. As death can come at any moment, this awareness must increase our drive to make the best use of time. This is not to be misconstrued as a morose reminder of death, but as a powerful pointer towards the fact that time and tide wait for none.

Bhasma is specially associated with Lord Shiva, who applies it all over His body. Shiva devotees apply bhasma as a tripundra (the form of three lines). When applied with a red spot in the centre, the mark symbolises Shiva-Shakti (the unity of energy and matter that creates the entire seen and unseen universe).

Ash is what remains when all the wood is burnt away and it does not decay. Similarly, the Lord is imperishable Truth that remains when the entire creation of innumerable names and forms is dissolved."

Source - [link]