In some idols Ganesha is depicted as having two heads. They are called dwimukha Ganesha. These two heads are symbols of his microcosmic and macrocosmic aspects known in Hindu philosophy and religion as pindandam and Brahmandam.

It may be noted that in esoteric Hinduism the human body with its mind is considered as a miniature or replica of the world outside. The forces which govern the microcosm and operate on it, also govern and operate the macrocosm. Such being the case by certain mental and physical processes, the yogi can win for himself not only supernatural powers over his own body and mind, but also a miraculous control over the outer world. The three headed Ganesha represents the three strands of qualities, Sathwa, Rajas and Thamas inherent in nature. The four headed Ganesha represents Mind, Chitham, Buddhi and Ahamkaram the four psychic aspects of Brahma the creator of the world who also is depicted in iconography with four faces.

The five headed Ganesha figures may signify a multiplicity of concepts all expressed in terms of five factors. It may represent the five maha Bhuthas with their relative sensory organs or it may mean the five sheaths of kosha like (1) The Annamaya Kosha (2) The Pranamaya Kosha (3) The Manomaya Kosha (4) The Vignanamaya Kosha (5) The Anandamaya Koosha. Generally, the Annamaya Kosha is interpreted as the physical body built by food. This may not be the esoteric interpretation. The correct interpretation lies in the direction of the underlying principle in the human system for converting the food as energy for sustaining the Prana in its movement as outgoing and incoming breath of life to manifest the phenomenal world.

Annam is the Hamsam the cosmic swan meaning the breath of life. From breath of life you go back to Prana, from Prana to mind, from mind to the supreme truth vignana and thence to Anand (sat-chit-Anand). The fifth head sat-chit-Anand is found in the middle, with the other four heads distributed, one at each cardinal point from the head in the middle. In the Sat-chit-Ananda conception, Sat is the infinite real, Chith is the consciousness and Ananda is the supreme bliss.