He who leads persons desirous of Liberation to the foremost of all conditions. viz., Emancipation itself (or, He who assumes the form of a powerful Fish and Passing through the vast expanse of waters that cover the Earth when the universal dissolution sets in and dragging the boat tied to His horns, leads Manu and others to safety. He who is the leader of all creatures (or, He who sports in the vast expanse of waters which cover all things at the universal dissolution). He whose words are Veda and who rescued the Vedas when they were submerged in the waters at the universal dissolution; He who is the accomplisher of all functions in the universe. He who assumes the form of the wind for making all living creatures act or exert. (or, He whose movement are always beautiful, or, who wishes His creatures to glorify Him). He who has a thousand heads. He who is the Soul of the universe and as such pervades all things. He who has a thousand eyes and a thousand legs (218-227);