This paper introduces and compares the Mahesvara images in both Dunhuang and Khotan, arguing that they belong to different iconography systems. It also discusses the current opinions that "Mahesvara is not a Zoroastrian god"and "Mahesvara is not Weshparkar(god of wind in Zoroastrianism)," and then demonstrates the authenticity of the relevant records in ancient Chinese documents.
