There is relatively extensive knowledge available concerning ash transformation reactions during combustion of woody biomass. In recent decades, the use of these energy carriers has increased, from a low-technology residential small-scale level to an industrial scale. Along this evolution, ash chemical-related phenomena for woody biomass have been observed and studied. Therefore, presently the understanding for these are, if not complete, fairly good. However, because the demand for CO2-neutral energy resources has increased recently and will continue to increase in the foreseeable future, other biomasses, such as, for instance, agricultural crops, have become highly interesting. The ash-forming matter in agricultural biomass is rather different in comparison to woody biomass, with a higher content of phosphorus as a distinctive feature. The knowledge about the ash transformation behavior in these systems is far from complete. Here, an attempt to give a schematic but general description of the ash transformation reactions of biomass fuels is presented in terms of a conceptual model, with the intention to provide guidance in the understanding of ash matter behavior in the use of any biomass fuel, primarily from the knowledge of the concentrations of ash-forming elements. The model was organized in primary and secondary reactions. Restrictions on the theoretical model in terms of reactivity limitations and physical conditions of the conversion process were discussed and exemplified, and some principal differences between biomass ashes dominated by Si and P, separately, were outlined and discussed.