यास्य घोरतमा मूर्तिर्जगत् संहरते तथा । ईश्वरत्वान्महत्त्वाच्च महेश्वर इति स्मृत:
yāsya ghoratamā mūrtir jagat saṃharate tathā | īśvaratvān mahattvācca maheśvara iti smṛtaḥ ||
Vāyu said: “That most terrible form of his brings about the dissolution of the world. And because he possesses supreme lordship and greatness, he is remembered by the name ‘Maheśvara’ (the Great Lord).”
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.”