Shiva

Shiva is the eternal and unconquerable flame..

and the pure ashes(bhasma) are something which the flame cannot destroy..

And they complement each other..

we cannot conceive Shiva without ashes and ashes are nothing without Shiva..

Everything else in matter except the ashes have been consumed by the flame that is Shiva

And Shiva loves those leftovers.. the ashes,

maybe because it is all that he cannot conquer..

No disrespect to Shankara..the supreme.. but a random thought