He is the thirty-three gods headed by Indra. There is no doubt in this. He is the one Ancient God. He is the Foremost of all gods. He is the refuge of all creatures.
सेन्द्रा देवास्त्रयस्त्रिंशदेष नात्र विचारणा। आदिदेवो महादेवः सर्वभूतप्रतिश्रयः॥