महेश्वरक्ष लोकानां महतामीश्वरश्ष सः । समस्त कामनाओंके अधीश्वर होनेके कारण उन्हें “ईश्वर कहते हैं और महान् लोकोंके ईश्वर होनेके कारण उनका नाम “महेश्वर' हुआ है
maheśvaraḥ lokānāṁ mahatām īśvaraś ca saḥ |
Vāyu said: He is called Īśvara because he is the sovereign lord over all desires and their fulfillment; and because he is the lord of the great worlds and exalted beings, he is known as Maheśvara.
वायुदेव उवाच
The verse explains the ethical-theological basis of divine titles: ‘Īśvara’ denotes mastery over all desires and their outcomes, while ‘Maheśvara’ denotes supreme lordship over the great worlds and exalted beings—highlighting ultimate sovereignty as the ground for reverence.
Vāyudeva is describing and justifying the names of Śiva, clarifying why he is addressed as Īśvara and Maheśvara within the discourse of Anuśāsana Parva.