यास्य घोरतमा मूर्तिर्जगत् संहरते तथा । ईश्वरत्वान्महत्त्वाच्च महेश्वर इति स्मृत:
yāsya ghoratamā mūrtir jagat saṃharate tathā | īśvaratvān mahattvācca maheśvara iti smṛtaḥ ||
বায়ু বললেন—তাঁর যে সর্বাধিক ভয়ংকর মূর্তি, তা জগতের সংহার সাধন করে। আর ঈশ্বরত্ব ও মহত্ত্বের কারণে তিনি ‘মহেশ্বর’ 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.”