Umbral Ashes can be given to the Shrine Handmaid in Firelink Shrine to expand her and Andre's inventory of items.
Several NPC merchants will drop their respective ashes when killed, which will add the inventory of these NPCs to the Shrine Handmaid's inventory.

List of Umbral Ashes

Name Availability Usage
Captain's Ashes Found in the Painted World of Ariandel, at the top of a tower guarded by Millwood Knights.
Cornyx's Ashes Dropped by Cornyx of the Great Swamp.
Dragon Chaser's Ashes Found in Archdragon Peak, at the gauntlet area.
Dreamchaser's Ashes Found in Farron Keep, behind an illusory wall near Old Wolf of Farron bonfire.
Easterner's Ashes Found in Irithyll of the Boreal Valley, on a ledge below Anor Londo.
Excrement-covered Ashes Found in the sewer entrance to Irithyll Dungeon.
Grave Warden's Ashes Found in the Catacombs of Carthus, on a broken walkway near the Catacombs of Carthus bonfire.
Greirat's Ashes Dropped by Greirat of the Undead Settlement. Found in Irithyll of the Boreal Valley in the sewer near the Distant Manor bonfire, if Greirat died on his second scavenging trip. Found on a roof outside the Grand Archives after Greirat departs for his third expedition.
Hollow's Ashes Found in the Untended Graves, at Yoel of Londor's spot in the dark Firelink Shrine, if Yoel died of "natural causes".
Irina's Ashes Dropped by Irina of Carim.
Karla's Ashes Dropped by Karla.
Mortician's Ashes Found in the Undead Settlement, in the graveyard near the white birch.
Old Woman's Ashes Dropped by the Stone-humped Hag.
Orbeck's Ashes Dropped by Orbeck of Vinheim.
Paladin's Ashes Found near the Cathedral of the Deep bonfire, guarded by the Fallen Knight.
Patches' Ashes Dropped by Unbreakable Patches.
Prisoner Chief's Ashes Found in the Irithyll Dungeon, in a cell unlocked by the Jailer's Key Ring on the upper level shortly after the Irithyll Dungeon bonfire.
Xanthous Ashes Found in the Irithyll Dungeon, in a cell on the rat infested area.
Yuria's Ashes Dropped by Yuria of Londor.
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