The word Kapi is said to mean supreme and Vrisha to mean righteousness; therefore that god of gods, the possessor of the illustrious qualities the Bhagas, is called Vrisha Kapi.
कपिः श्रेष्ठ इति प्रोक्तो धर्मश्च वृष उच्यते। स देवदेवो भगवान् कीर्त्यतेऽतो वृषाकपिः॥