ૐ મૌનવ્યાખ્યા પ્રકટિતપરબ્રહ્મતત્વંયુવાનં વર્શિષ્ઠાન્તેવસદૃષિગણૈરાવૃતં

This is a popular verse from Sri Dakshinamurti Stotram, composed by Sri Adi Sankaracharya. Amürtih is the one who is formless and who is the truth of everything. With maya-sakti Isvara is daksinah, the one who has the capacity to be the creator and sustainer, and also the one who can take back the whole creation into himself. Therefore, Isvara who is daksina as well as amürti is Dakshiṇāmūrti. Daksina also means the southern direction. He is the Lord who is facing the south, daksinn-dik-abhi-mukha murtih. What is the significance of the southern direction? The north attracts, and it stands for moksha. The south stands for samsara; it is Lord Yama's place.