Vidyesvara Samhita - Chapter 24 - Verse 5

Or otherwise, the ashes should be applied wer sixteen limbs viz.: the head, hair, ears, ce, both the arms, heart, navel, both the highs, both the knees, feet and back. The ixteen places or gods include, Siva, moon, Rudra, Brahma, Ganesa, Visou.