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यो वेदादौ स्वर: प्रोक्तो वेदान्ते च प्रतिष्ठित: ।
तस्य प्रकृतिलीनस्य य: पर: स महेश्वर: ॥
तैत्तिरीय आरण्यका १०.१२.३.१७
yo vedādau svara: prokto vedānte ca pratiṣṭhita: ।
tasya prakṛti-līnasya ya: para: sa maheśvara: ।।
Taittirīya Araṇyaka 10.12.3.17
Swami Bhoomānanda Tīrtha:
Maheśvara is the Supreme Lord who transcends the svara (Om), which is declared in the beginning of the Vedas, and is well established in Vedanta (Upanishads), and is dissolved in the prakṛti (the primal cause).
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Ōm ityēkākṣaraṁ Brahma -Gītā 8.13
Om is Brahman!
The Upaniṣad clearly states Mahēśvara is beyond Brahman!
