bhUtEshwar, a form of shiva, he owns the nAmA bhUtanAthar.. And, shAstA is also called as bhUtanAthar. There should not be a doubt.. Don’t we see different people with the same name!!
Here, bhUtEshwar is worshipped in sAttvIka kramA and also in tAmasa kramA.. In sAttvIkA kramA he bestows one with all the wealth and fulfills all his desires by crushing his toughest phase to dust by burning his dush_karma phalAs..
But, in tAmasa kramA; he is the key holder of kApAlika siddhi.. He is supposed to be worshipped by drawing his chakrA on a muNDI as a nitya pUjA before worshipping his kapAla pAtram.. This is the muNDI that remains as the idol for the kApAlikA.. For him, it is Eka muNDi sAdhanA and there are sAdhanAs even with dvAtrimshat muNDis..
Under kApAlika matam; his anga mUrties are mahAchaNDa yOgEshwar, parama prachaNDa yOgEshwar, naramuNDa vyADa yOgEshwar, mahAghOra yOgEshwar, unmatta chaNDOgra yOgEshwar and krtAntakAla yOgEshwar..
Along with the worship of these anga mUrties; DAkiNi, rAkiNi, lAkiNi, kAkiNi, shAkiNi, hAkiNi, yAkiNi and finally kAlikA as bhUtEshwari are to be worshipped..
Then, kApAlikA matam insists on worshipping his ten forms and the essence of these ten forms helps one get blessed with the rasA of kApAlikA in his kapAla pAtram.. They are dvIpi vaktra bhUtEshwar, simha vaktra bhUtEshwar, phEru vaktra bhUtEshwar, kapi vaktra bhUtEshwar, rUksha vaktra bhUtEshwar, nara vaktra bhUtEshwar, garuDa vaktra bhUtEshwar, makara vaktra bhUtEshwar, gaja vaktra bhUtEshwar and haya vaktra bhUtEshwar..
By pleasing them all along with the bhUtAs, one gets the rasA of kApAlikA in his kapAla pAtra and pave him the way to kAla bhairavar or kAla bhairavi who is to be known as kApAlikA..
Without the blessings of bhUtEshwar; kApAlika sAdhanA cannot get fructified..
If vatuka bhairavar is the Key; then bhUtEshwar becomes the sharIra bala to practice this vidyA..
Just because vatuka bhairavar is the key for kApAlika, it is always the swarNAkarshaNa bhairavar aka mahAbhairavar is for the samsAris. Alike, shiva is for the samsAris and bhUtEshwar is for the ones who is not into samsAram.
Like how vatukar pulls one to shmashAnam, alike bhUtEshwar will also pull one to shmashAnam.
Neither the shmashAnam must come to city nor the city dwellers must go there. Haven’t you noticed that the shmashAnam always resides in the borders of the village?
Right after we started living along with it, it is from when, the path of tradition / religion gets diverted and people are pulled towards the path of negativity which has masked itself as divine / entertainments.
bhUtEshwar’s place also is shmashAnam; like vatuka bhairavar. His practice must be done with shmashAnam bhasmam, khapparam and kapAlam. He is to be worshipped on muNDi to see him, to hear him and to receive his grace with the rasa of kApAlika.
சரணம் காளிகே 
