यास्य घोरतमा मूर्तिर्जगत् संहरते तथा । ईश्वरत्वान्महत्त्वाच्च महेश्वर इति स्मृत:
yāsya ghoratamā mūrtir jagat saṃharate tathā | īśvaratvān mahattvācca maheśvara iti smṛtaḥ ||
বায়ুৱে ক’লে—তাঁৰ যি অতি ঘোৰ মূৰ্তি, সেয়াই জগতৰ সংহাৰ সাধে। আৰু ঈশ্বৰত্ব আৰু মহত্ত্বৰ বাবে তেওঁ ‘মহেশ্বৰ’ নামে স্মৃত।
वायुदेव उवाच
The verse explains why Śiva is called “Maheśvara”: his supreme sovereignty (īśvaratva) and greatness (mahattva) include the power to dissolve the cosmos through his awe-inspiring form, emphasizing divine authority over cosmic cycles.
Vāyu is describing Śiva’s attributes and names, highlighting a particular fearsome manifestation responsible for cosmic dissolution and concluding that these qualities justify the epithet “Maheśvara.”