धर्मं धर्मभृतां श्रेष्ठा मुनयः सत्यदर्शिनः आत्मानो व्यापिनो विप्रा इति पुत्रानुशासनम् //
Verse (34) praises Brahmā and Īśāna as the foundation of creation and preservation, in accordance with the order of Dharma.