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Dwimukha Ganesha is regarded as the twenty-seventh among the 32 different forms of Ganesha. The name ?Dwimukha? means the one with two faces. The Lord has two faces but that enables him to keep guard in all directions. Ganesha in this form indicates that past and future are there but then the moment to live is in the present. The Sthoola sharira (the body) is where the Atman is residing is in this very moment. The non-dual nature of existence is denoted by this form.