Vibhuti is the holy ash obtained from sacred puja rites involving fire. Also a variant called Basma used as Vibhuti is prepared from the purified ashes of cow dung. Ash as the product of fire is considered intrinsically pure. It is used on the forehead, normally as three horizontal lines representing Shiva. Some Hindus meld both the three horizontal vibhuti lines of Shiva and the 'U' shape thilaka of Vishnu in an amalgam marker signifying Hari-Hara (Vishnu-Shiva). In addition, sacred ash signifies that the body's origin is from dust and ash and to dust and ash it shall return. The ash is a marker of impermanence. Everything in the interim is but an illusion (maya).