As is in Shri Sai Satcharita, by Hemadpant .. Chapter XXXIII Page 175

Om Sai Shri Sai Jaya Jaya Sai

Baba taught by His Udi that all the visible phenomena in the universe are as transient as the ash.  Our bodies composed of wood or matter of the five elements, will fall down, after all their enjoyments are over, and be reduced to ashes.  In order to remind the devotees of the fact, that their bodies will be reduced to ashes, baba distributed Udi to them.

Bow to Shri Sai - Peace be to all