He is Dhata and Vidhata, the soul of the universe and the doer of all acts of the universe. Himself formless, he is thousand and he is hundreds of thousands.
द्वे धाता च स विधाता च विश्वात्मा विश्वकर्मकृत्। सर्वासां देवतानां च धारयत्यवपुर्वपुः॥