Thiruneer is the sacred ash used in religious worship in Hinduism. The main ingredient of Vibuthi is a special kind of wood, but several other substances, such as milk and ghee, prescribed in scriptures are also added. These substances are burned in a sacred fire.
Vibhuti is placed on the forehead as it is considered sacred and holy. Many devotees add an amount to the tongue to receive the blessings of the deity.