This account matches those narrated in the Puranas and the Karvana Mahatmya where Lakulisha incarnates in Kayavarohana (Karvan) village. However, unlike the latter accounts, the name Lakulisha is never mentioned, even though in the subsequent lines Kaundinya mentions that Shiva as the Brahmana imparted Shastra to the student Kushika. Only in subsequent Pashupata texts, Ratna Tika and Gana Karika, a clear mention of Lakulisha as the founder of the Pashupata system appears. This raises questions regarding Lakulisha being the actual composer of the Sutras.