The Lord incarnated Himself as Dattātreya, the son of Ṛṣi Atri and Anasūyā. The history of the birth of Dattātreya as an incarnation of the Lord is mentioned in the Brahmāṇḍa Purāṇa in connection with the story of the devoted wife. It is said there that Anasūyā, the wife of Ṛṣi Atri, prayed before the lords Brahmā, Viṣṇu and Śiva as follows: “My lords, if you are pleased with me, and if you desire me to ask from you some sort of blessings, then I pray that you combine together to become my son.” This was accepted by the lords, and as Dattātreya the Lord expounded the philosophy of the spirit soul and especially instructed Alarka, Prahlāda, Yadu, Haihaya, etc.