There is another legend that Vishnu was doing penance to attain the form of Shiva. Shiva appeared to him and informed that he had to continue his penance till Sambandar visits the place and sings praise of him. The deity at the Urugeswarar temple was thus originally Vishnu, who was mesmerized by the devotion of Sambandar and changed to Shiva. It is believed that the 108 Rudras performed penance at this place and hence it is called Ananda Rudresam and Maha Rudresam.