Lord Shiva with Vibhuthi.image.

How To Wear Vibuthi Holy Ash Meaning Details Jabali Upanishad

What is interesting is that it reflects the Saivite Philosophy of Siddhas and Tamils,which is considered as Alien to Vedic Thought.

It talks about Pasu ( Individual Soul),Pathi ( the RealityIswara,Shiva ) and the relationship between the two ( Paasam,Bond between the two).