In Hinduism, Valuka Iswar is an Avatar or form of Lord Shiva, which literally means an idol made of sand, Sanskrit:valuka= Sand, Ishwara= Lord, (Hindi: Balu).
The ancient Walkeshwar Temple in the Indian city of Mumbai was built under the supervision of minister Lakshman Prabhu of the Silhara dynasty to commemorate and worship Valuka Iswar.