It required three people to produce and collect the heifer’s ashes. These were Eleazar, the person who burned the animal, and the person who gathered its ashes. All three became ceremonially impure for a day because of this process. The same was true for the person who used the finished product. This was a potion made from the ash dust and water (compare 19:21). This potion had the same defiling effect as blood associated with sacrifices (Leviticus 6:27–28).