being brahmā, vishṇu and rudhra —

ās said in nārāyaṇa sūktham -sa brahmā sa ṣivassĕndhra:- (he [bhagavān] is brahmā, he is ṣiva, he is indhra), bhagavān who is the ṣarīrī (āthmā) of brahmā, rudhra and indhra, [yet] they are seen as himself —