Virupaksha refers to the formless awareness all around us.
Virupaksha means eyes without the form; many people use this word as a
name. Virupa means no form, and aksha means eyes, it means eyes
without the form. When you go a little deeper, then you see that the
consciousness can see without the eyes, feel without the skin, taste
without the tongue, and hear without the ears; this is Yoga Samadhi.
Such things start happening in deep ‘samadhi’, just like in dreams?
You dream without any of the five senses; you smell, taste, you do
everything, right? So virupaksha is the consciousness that has eyes
but no form.
Reference used: http://qnawithsrisri.artoflivinguniverse.org/2014/01/qna-with-sri-sri_7.html