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CC Antya 12.108
tāhāte sugandhi taila, — parama dhikkāra!
According to Raghunandana Bhaṭṭācārya, the spokesman for the smārta regulative principles:
prātaḥ-snāne vrate śrāddhe dvādaśyāṁ grahaṇe tathā
madya-lepa-samaṁ tailaṁ tasmāt tailaṁ vivarjayet
“One who smears oil on his body while observing a vow in conjunction with a ritual, while bathing in the morning, while performing the śrāddha ceremony, or on dvādaśī day may as well pour wine over his body. Therefore, oil should be rejected.” This word vrata (vow) is sometimes understood to refer to the sannyāsa-vrata. Raghunandana Bhaṭṭācārya has also said in his book Tithi-tattva:
ghṛtaṁ ca sārṣapaṁ tailaṁ yat tailaṁ puṣpa-vāsitam
aduṣṭaṁ pakva-tailaṁ ca tailābhyaṅge ca nityaśaḥ
This means that clarified butter (ghee), mustard oil, floral oil and boiled oil may be used only by gṛhasthas, householders.