Sri Dakshinamoorthi
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The term Dakshinamurthy can be understood in multiple number of ways. The most common meaning is “One who faces the south.” Here, Dakshina has been taken to mean south. In temples, Shiva is thus carved in a position that faces south. South denotes death. Hence, Dakshinamurthy controls death and grants immortality to people by imparting Atma-Jnana (Self Realization).
Dakshinamurthy is split as “Dakshina” and “Amurthy”. Here, Amurthy means “without form.” That is one who is without attributes like name, form, etc. The term Dakshina if understood as “right side,” the term Dakshinamurthy will refer to Formless God (Nirguna Brahman) who exists in the Hrdaya (spiritual heart) that lies at the right side of body (Krishna in Gita says, he stays in Hrdaya of all living beings).
The term “Dakshina” also means “one who has power/capacity.” Some understand this to refer to the power to create, sustain, and destroy the Universe. Hence, Dakshinamurthy is ultimate Nirguna Brahman who creates, sustains, and destroys the Universe. The “power/capacity” may also refer to capacity to impart Jnana (Self-Knowledge) and Moksha (Liberation). Hence, Dakshinamurthy is one who imparts ultimate Moksha.
If one goes deeper into Vedanta, then Dakshina refers to the Buddhi (intellect) that arises as Akhandaakaaravritti (thought pattern that perceives Infinite whole) as it also has the power/capacity to perceive the “Amurthy,” the formless Brahman.
Hence, Dakshinamurthy refers to ultimate Brahman, who creates, sustains, and destroys the Universe and who grants Atma-Jnana and Moksha to people.