In the third verse of the Upanishad the narration is of Shiva incarnating as Sarabha, in the form of a fierce anthropomorphic combination of eagle, lion, and man. Sarabha slays Narasimha, an incarnation of Vishnu, because he was causing destruction in the world. According to the Puranas, Sarabha was one of Shiva's sixty four avatars (forms), to assist the heavenly devas and the human beings.