Devas said:: They call him Īśāna the heavenly and lordly eye of the universe. The wise such as Indra and others worship Īśāna on all occasions. He who is the lord of all lores[6] is Īśāna. What the lord sees and causes others to see[7] with the behest what should be seen is the knowledge of the Ātman. The great lord himself makes people attain yoga.[8] Lord Maheśvara the lord of Devas is, therefore, called “Bhagavān.”