Bhasma - From Brihad Jabala Upanishad

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" Anukalpam is made by use of Viraja homa manthras in Agnihothra

(collecting ash from the pit of fire sacrifice). Collecting dried cow

dung lying in the forest and preparing it as per the method suggested

in Kalpam is upakalpam. Collecting the dried cow dung, powdering it,

making it in to balls after mixing it in cow’s urine and preparing it

as per method suggested in kalpam is upopakalpam. What one gets in

temples of Shiva is akalpam. This is equivalent to one hundred kalpams.

All Basma prepared by any of these four methods leads one to salvation,

said Bhagawan Kalagni Rudra. "

 

A larger translation of teh text is here.

 

http://www.celextel.org/108upanishads/brihadjabala.html