Consequently, as in the case of Varuna, one need not read into the hymns more than they offer to see that, not to speak of the priestly view, there are at least two P[=u]shans, in the Rig Veda itself.[28] As the god 'with braided hair,' and as the 'guardian of cattle,' P[=u]shan offers, perhaps, in these particulars, the original of Rudra's characteristics, who, in the Vedic period, and later as Rudra-Civa, is also a 'guardian of cattle' and has the 'braided hair.' Bergaigne identifies P[=u]shan with Soma, with whom the poets were apt to identify many other deities, but there seems to be little similarity originally.[29] It is only in the wider circles of each god's activity that the two approach each other.

Both gods, it is true, wed S[=u]rya (the female sun-power), and Soma, like P[=u]shan, finds lost cattle.

But it must be recognized once for all that identical attributes are not enough to identify Vedic gods.

Who gives wealth?
Indra, Soma, Agni, Heaven and Earth, Wind, Sun, the Maruts, etc.

Who forgives sins?
Agni, Varuna, Indra, the Sun, etc.