The Righteous Duties of Castes and Stages in Life - Verse 98

The Supreme Person who is beyond the unmani¬ fest {Avyakta or Prakrti) assumed the form of god Brahma. Hence Brahma is Mahadeva and Visnu is Visvesvara (Lord of the universe, Siva) the great. All these three are declared as the forms of one Being alone in accordance with the different functions of the Lord. Hence, they should be revered most respectfully and worshipped specially.