Valid knowledge arises out of perception, inference, knowledge, and testimony which forms the saṃskāras-sanskaras in a person
The application of bhasma or ashes forms an integral part of tattva shuddhisadhana, as it is a symbol of physical purification, as well as subtle and causal realms. Mahayogi Shiva, who is considered to be the father of tantra, is depicted naked and his whole body is besmeared with bhasma. Thus it is considered to be an auspicious act of discovering your shiva nature.
In the Chandogyopanishad it is stated that the five tattvas have evolved from the mind,the mind has evolved from prana and prana has evolved from pure consciousness. Thus the tattvas are present in every form of creation. In the physical body, they manifest as chitta shakti, prana shakti and atma shakti, which act on the body and mind through energy channels or nadis and the breath or swara.
Tantra stipulates that all matter is composed of a combination of five tattvas or bhutas, i.e. elements.
All of us have lived our lives just like any other mortal, forgetting the past, recollecting it, crying over it. In the eternity of Time these pasts are present,always present.Everything proceeding from and dependent on the physical body is physical; anything on which the physical body depends is non-physical or non-material. Physicality has an end, a change, and is enveloped and covered by the Physical or Materialistic Expanse, which is present,subsisting even after the recurring change, and so is as indestructible as Space itself in which it has its being