Urdhwapundra has to be worn bottom up . If one aspires to go to abodes above , he must prctise the urdhwapundra dharan. Wearing vertical pundras with gopi chandana ensures ,aatmashakti to flow upwards. Tiryag jantu are born tiryak and hence they wander laterally .tiryak means lateral . lateral are born animals and their movement is lateral . Men are born downwards and hence all their acts involve use of energy downwards and lose the shakti and go downwards towards hell.
thus those who aspire to go upwards to heavens and moksha should wear urdhwapundra , so says nardiya purana , vadhul smruti . In bhagvat it is mentioned gopis use gomaya to apply punda to krishna after putana samhara.
Pundra can be worn by soil ,gandha[sandal paste], bhasma and water.soil means gopichandana etc , gandha is applied during festivals or while dining, bhasma is applied during homas , it is homa sesha and not ordinary bhasma . water is to be applied when taking bath in holy rivers etc.