UTTAM TAP (PERFECT PENANCE)  we can not make ornaments of the
gold present in the ore but we could heat it,separating  it from the ore and after its purification making the ornaments, we could decorate with the same. like wise with the penance endowed with Ranttray we could heat the soul by the fire of meditation and purify it. then we could attain the PARAM-PAD i.e salvation. the result of penance, hardness also has turn into softness. fragrance develops   and soarness goes away.
taste of the supreme status can be attained in the fire of meditation. similarly with the total penance , Ratntray gets refined. after  that whatever circumstances occur, a monk bestowed with Ratnatray continuous to enhance his purity.
by following Ratnatray and with performance of both internal and external panance, one can attain salvation.this is the only path of libration.
a) This does not only mean fasting but also includes a reduced diet, restriction of certain types of foods, avoiding tasty foods, etc. The purpose of penance is to keep desires and passions in control. Over-indulgence inevitably leads to misery. Penance leads to an influx of punya karmas.

b) Meditation prevents the rise of desires and passions in the soul. In a deep state of meditation the desire to intake food does not arise. Our first Tirthankara, Adinath Bhagwan was in such a meditative state for six months, during which he observed Nischay Uttam Tap. The only food he consumed during these six months was the happiness from within.
जिसके माध्यम से जीव या आत्मा का शोधन किया जाता है, वह ‘उत्तम तप धर्म’ कहलाता है। प्रायः प्रत्येक पदार्थ का शोधन तपन के द्वारा होता है। आत्मा का शोधन भी तपरूपी अग्नि से किया जाता है। जीव को बारह प्रकार के तप-अनशन, अवमौदर्य, वृत्ति परिसंख्यान, रस परित्याग, विविक्त शरयासन, काय क्लेश, प्रायश्चित, विनय, वैय्यावृत्य, स्वाध्याय, व्युत्सर्ग और ध्यान द्वारा कर्मरूपी किट्ट-कालिमा से शुद्ध किया जाता है।