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Following the example of the Ninevites, who did penance in sackcloth and ashes, our foreheads are marked with ashes to humble our hearts and reminds us that life passes away on Earth. We remember this when we are told: “Remember, Man that you are dust, and unto dust you shall return.”
Ashes are a symbol of penance made sacramental by the blessing of the Church, and they help us develop a spirit of humility and sacrifice. The distribution of ashes comes from a ceremony of ages past. Christians who had committed grave faults performed public penance. Then, while the faithful recited the Seven Penitential Psalms, the penitents were turned out of the church because of their sins -- just as Adam, the first man, was turned out of Paradise due to his disobedience. The penitents did not enter the church again until Holy Thursday after having won reconciliation by the toil of forty days’ penance and sacramental absolution. Later, all Christians came to receive ashes out of devotion.