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 |
ヴァーユは言った。「彼はあらゆる欲望とその成就を統べる至上の主であるがゆえに『イーシュヴァラ』と呼ばれる。また、偉大なる諸世界と高貴なる存在の主であるがゆえに、『マヘーシュヴァラ』として知られる。」
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.