Śrīmad-Bhāgavatam · Text 3.14.25
Who is speaking and story frame
श्मशानचक्रानिलधूलिधूम्र-
विकीर्णविद्योतजटाकलाप: ।
भस्मावगुण्ठामलरुक्मदेहो
देवस्त्रिभि: पश्यति देवरस्ते ॥ २५ ॥
śmaśāna-cakrānila-dhūli-dhūmra-
vikīrṇa-vidyota-jaṭā-kalāpaḥ
bhasmāvaguṇṭhāmala-rukma-deho
devas tribhiḥ paśyati devaras te
Lord Śiva’s body is reddish, and he is unstained, but he is covered with ashes. His hair is dusty from the whirlwind dust of the burning crematorium. He is the younger brother of your husband, and he sees with his three eyes.
Read Śrīla Prabhupāda's purport on Vedabase.io