The Upanishad, after an initial prayer offering to Indra, Garuda, and Brihaspati seeking prosperity and peace to all, extols Lord Shiva or Mahesvara, in the first two verses as original God, creator of Brahma, Vishnu and other divinities, as governs the world, as the chief architect of the Vedas who conveyed it to Brahma, who dismantled the universe at the great flood, and was the Lord of Lords.