yama kṛta śiva keśava aṣṭottara śata nāmāvaliḥ

This sacred text, extracted from the Skanda Purana, is a unique devotional composition attributed to Yama, the Lord of Death. It presents a divine synthesis of the 108 names of Lord Shiva and Lord Vishnu, emphasizing the non-dual essence of the two supreme deities. By chanting this dual-natured Ashtottara, a devotee transcends the fear of mortality and aligns with the cosmic order. It is believed that regular recitation destroys deep-seated sins, bestows spiritual liberation, and fosters harmony between the Shaiva and Vaishnava traditions, ultimately leading the practitioner toward divine grace and eternal peace.