यास्य घोरतमा मूर्तिर्जगत् संहरते तथा । ईश्वरत्वान्महत्त्वाच्च महेश्वर इति स्मृत:
yāsya ghoratamā mūrtir jagat saṃharate tathā | īśvaratvān mahattvācca maheśvara iti smṛtaḥ ||
ವಾಯು ಹೇಳಿದರು—ಅವನ ಅತ್ಯಂತ ಘೋರವಾದ ಮೂರ್ತಿ ಜಗತ್ತಿನ ಸಂಹಾರವನ್ನುಂಟುಮಾಡುತ್ತದೆ. ಮತ್ತು ಈಶ್ವರತ್ವ ಹಾಗೂ ಮಹತ್ತ್ವದಿಂದ ಅವನು ‘ಮಹೇಶ್ವರ’ ಎಂದು ಸ್ಮರಿಸಲ್ಪಡುತ್ತಾನೆ.
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.”