महेश्वरश्न महतां भूतानामीश्वरश्च॒ सः । बहुभिरबहुधा रूपैर्विश्वं व्याप्रोति वै जगत्,महाभूतोंके ईश्वर होनेसे वे ही महेश्वर कहलाते हैं। वे नाना प्रकारके बहुसंख्यक रूपोंद्वारा सम्पूर्ण विश्वमें व्याप्त हैं
maheśvaraś ca mahatāṁ bhūtānām īśvaraś ca saḥ | bahubhir bahudhā rūpair viśvaṁ vyāpnoti vai jagat ||
Vyāsa said: He is Mahādeva, the sovereign Lord of the great beings and the ruler of all elemental existences. Assuming many forms in countless ways, he pervades the entire universe—teaching that the supreme reality is not confined to a single appearance but sustains and indwells all creation.
व्यास उवाच
The verse affirms a single supreme Lord (Maheśvara) who is sovereign over all beings/elements and who pervades the universe through innumerable forms—supporting a dharmic vision of divine immanence and unity behind diversity.
Vyāsa, as narrator, describes the nature and cosmic scope of Maheśvara, emphasizing his lordship over all existences and his all-pervading presence manifested in many forms.