 एषब्रह्मा च विष्णुश्चशिवःस्कन्धःप्रजापतिः ।महेन्द्रोधनदःकालोयमःसोमोह्यपांपतिः ।। 
 "In the same way, he is the body of Brahma the creator, he is Vishnu also, Shiva also, S Kanda, Prajapati, Mahendra, Kubera, time spirit, Yama, Soma, and Varuna also. 