Skanda Purana — Brahma Khanda, Shloka 46
महेश्वरश्च रेखाया द्वितीयायाश्च देवता । मकाराहवनीयौ च परमात्मा तमो दिवः
maheśvaraśca rekhāyā dvitīyāyāśca devatā | makārāhavanīyau ca paramātmā tamo divaḥ
Maheśvara is the presiding deity of the second line; and to it pertain “M” (makāra), the Āhavanīya fire, the Supreme Self (Paramātman), tamas, and the heavenly realm (divaḥ).
Śrī Rudra (Śiva)
Scene: A luminous Āhavanīya fire altar at center; above it Maheśvara as presiding deity; Makāra glyph hovering; a dark tamas cloud being drawn into flame and transformed into a bright heavenly dome (divaḥ); a subtle Paramātman light at the core.
FAQs
Even the guṇas and cosmic planes are brought under Śiva’s lordship—Tripuṇḍra trains the mind to see the Supreme within all layers of existence.
No particular tīrtha is cited; the emphasis is doctrinal symbolism of the Tripuṇḍra.
Regard Maheśvara as the presiding deity of the second line and contemplate its stated correspondences.