Bhuvaneśvari is the fourth of ten Mahāvidyā-s. Bhuvaneśvara means Lord of the universe (Śiva) and His Consort is Bhuvaneśvari; it is like Bhairava and Bhairavi. She represents ākaśa or space tattva. According to Taittirīya Upaniṣad (II.1), ākaśa is the first amongst creation. It says. “From this Self comes space; from space, air; from air fire; from fire water, from water earth; from earth plants and herbs; from plants and herbs food and from food, human beings.” Since She represents space or ākaśa, it is obvious, that She is the cause of creation. She is also known as Vimarśa (consideration and reasoning), which also goes to prove that She is the creator. Creation is made out of Śiva’s power, which is also known as Vimarśa. In this form, She is not with Śiva’s lap as Her right leg is down and Her left leg is folded when compared to Lalitāmbikā, where She is seated with Her left leg down.