Dattatreya, the three-headed deity, embodies Brahma, Vishnu, and Mahesh, representing creation, preservation, and destruction. He is the lord of the three gunas—sattva, rajas, and tamas—and transcends their influence, achieving Trigunatit status. As the 'Guru of Gurus,' Dattatreya's Datta Jayanti is celebrated on December 14th.