यास्य घोरतमा मूर्तिर्जगत् संहरते तथा । ईश्वरत्वान्महत्त्वाच्च महेश्वर इति स्मृत:
yāsya ghoratamā mūrtir jagat saṃharate tathā | īśvaratvān mahattvācca maheśvara iti smṛtaḥ ||
ବାୟୁ କହିଲେ—ତାଙ୍କର ଯେ ଅତ୍ୟନ୍ତ ଘୋର ମୂର୍ତ୍ତି, ସେ ଜଗତ୍ର ସଂହାର କରେ। ଏବଂ ଈଶ୍ୱରତ୍ୱ ଓ ମହତ୍ତ୍ୱ ଥିବାରୁ ସେ ‘ମହେଶ୍ୱର’ ନାମରେ ସ୍ମୃତ।
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.”