Whatever there is highly mysterious in the Vedas, their auxiliaries, in the Upanishads, in the Puranas and in Metaphysics, is identical with the god Maheshvara.
वेदा साङ्गोपनिषदः पुराणाध्यात्मनिश्चयाः। यदत्र परमं गुह्यं स वै देवो महेश्वरः॥