The Imperial Library

Peryite, whose sphere is the ordering of the lowest order of The Oblivion; who is known as Taskmaster.

The summoning date of Peryite is 9th of Rain's Hand.

During the Oblivion Crisis, the Taskmaster asked the Champion of Cyrodiil to rescue the trapped souls of his followers. They were trying to reach the realm of Peryite, but instead their souls were transported to another realm, most likely Mehrunes Dagon's as it was time when Mehrunes Dagon launched his attack to Tamriel with lots of small fiery realms as bases. The Champion of Cyrodiil was finally succeeded to rescue all of them and returned their souls to their body. Peryite rewarded the champion with the Dwarven shield of Spellbreaker. Detail conversation of the event can be read here.

Also worth noted, that the shield was also rewarded by Peryite to the Hero of Daggerfall some decades earlier after some contract well done. It is unknown to us how Peryite managed to retrieve the Spellbreaker from time to time. The Eternal Champion was also one of the wielders of the Dwarven shield. He found the shield somewhere in Hammerfell - perhaps the original place of the shield? The legend says:

Spell Breaker, superficially a Dwarven tower shield, is one of the most ancient relics of Tamriel. Aside from its historic importance dating from the Battle of Rourken-Shalidor, the Spell Breaker protects its wielder almost completely from any spellcaster, either by dispelling magicks or silencing any mage about to cast a spell. It is said that the Breaker still searches for its original owner, and will not remain the property of any one else for long. For most, possessing Spell Breaker for any time is power enough.

According to the text above, the tower shield has some connection with Dwemer clan of Rourken and Hammerfell was the home of the Rourken clan. So it is highly possible for the Hammerfell to be the original home of the tower shield, but the connection of Rourken and Peryite? That is unknown.