"Sri Dakshinamurthy is not only worshiped as the First Guru, but also as the One, who teaches everyone through the medium of innumerable number of human Gurus." Sri Dakshinamurthy as Ishwara Ishwara means “Lord/Controller”. Taittiriya Upanishad (3.1) describes Brahman as: “Know that as Brahman, from which all the creatures are born, being born by which they sustain and into which they merge back.” Isha Upanishad (Verse 1) says that Ishwara inhabits each and every object of the Universe. In Verse 8 it says, Lord pervades the Universe and controls the Universe by allotting to each object its duties. Sri Dakshinamurthy represents this Brahman, who as Ishwara creates, sustains, and destroys the Universe."