अध्याय १६ — शङ्कर-उमा-वरदानम् तथा तण्डि-स्तुतिः (Śaṅkara–Umā Boon-Granting and Taṇḍi’s Hymn)
ब्रह्मा भवश्व विष्णुश्न स्कन्देन्द्री सविता यम: । वरुणेन्दू मनुर्धाता विधाता त्वं धनेश्वर:
brahmā bhavaś ca viṣṇuś ca skanda indraḥ savitā yamaḥ | varuṇa induḥ manuḥ dhātā vidhātā tvaṃ dhaneśvaraḥ ||
ವಾಯು ಹೇಳಿದರು— ನೀನೇ ಬ್ರಹ್ಮ, ಭವ (ಶಿವ) ಮತ್ತು ವಿಷ್ಣು; ನೀನೇ ಸ್ಕಂದ, ಇಂದ್ರ, ಸವಿತೃ (ಸೂರ್ಯ) ಮತ್ತು ಯಮ. ನೀನೇ ವರುಣ, ಚಂದ್ರ, ಮನು, ಧಾತಾ ಮತ್ತು ವಿಧಾತಾ; ನೀನೇ ಧನಾಧಿಪತಿ ಕುಬೇರ.
वायुदेव उवाच
The verse teaches a unitive vision: the one being addressed is identified with many deities and their functions. Ethically, it encourages humility and devotion by recognizing that all powers—creation, governance, justice, and prosperity—ultimately rest in a single supreme reality.
Vāyu is offering a hymn of praise (stuti), listing major gods and cosmic administrators and declaring them to be forms or aspects of the one addressed. This is a rhetorical device to express supremacy and all-pervasiveness.