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Morse shellings out of discrete Morse functions

From the topological viewpoint, Morse shellings of finite simplicial complexes are {\it pinched} handle decompositions and extend the classical shellings. We prove that every discrete Morse function on a finite simplicial complex induces Morse shellings on its second barycentric subdivision whose critical tiles-or pinched handles-are in oneto-one correspondence with the critical faces of the function, preserving the index. The same holds true, given any smooth Morse function on a closed manifold, for any piecewise-linear triangulation on it after sufficiently many barycentric subdivisions.