[Advaita-l] Question about Rudra Trishati

[Venkata sriram P]

Namaste,
 
smashAna is the place where all the living beings are put to final rest.
It is the place of final rest where all the worldly activities cease.
It is the place of final rest where there is no varNa, ashrama, dharma
& adharma. It is the place where all dualities cease to exist. 
 
When the duality ceases, the residue in the form of jnAna siddhi 
is the chitA bhasma with which rudra besmears himself. 
 
The mAtrika varNamAla in the form of shruti, smriti & purANAs adorn
His neck as the garland of 50 letters.  There is also esoteric significance of 
kapAla which the rudra sports in His hands.  
 
Also, another interpretation is smashAna is s(a)ma-shayana (sma = sama dama ityAdi shaTka sAdhana sampatti;  shayana = Ashraya sthAna).  
 
So, smashAna vAsi implies one who moves along with the jnAnis / yogis of highest order who are endowed with sama-damAdishaTka sAdhana saMpatti.  
 
And bhasma is the prakAsa in the form of culmination as jnAna siddhi 
after practicing karma-bhakti-upAsana.  
 
BTW, as regards the vyuptakEsa swarupa, it denotes the yajna-deekshita yajamAni
who undergoes kEsa vapana prakriya; as regards the taskara swarupa, it denotes the
rudrA's anugraha who robs off our sins and depletes the karma phala.
 
As regards the ashaucha for tila-tarpaNa, it is only in the case of pitru-tarpaNa as
you yourself have mentioned. Ofcourse, rudra is also worshipped with the bhAvana of
pitru dEvata and he is one among the vasu-rudra-aditya respectively.
 
regs,
sriram