यतः: सर्वाणि भूतानि भवन्त्यादियुगागमे । यस्मिंश्व॒ प्रलयं यान्ति पुनरेव युगक्षये
yataḥ sarvāṇi bhūtāni bhavanty ādi-yugāgame | yasmiṁś ca pralayaṁ yānti punar eva yuga-kṣaye ||
Bhīṣma said: From whom all beings come forth at the dawn of the first age, and into whom they dissolve again at the end of an age—know him as the ultimate source and resting-place of the world.
भीष्म उवाच
All beings arise from a single ultimate source at the beginning of cosmic time and return into that same reality at dissolution; recognizing this ground of existence supports a dharmic outlook rooted in the larger order of the universe.
In Bhīṣma’s instruction (Anuśāsana Parva), he frames a teaching in cosmic terms—describing the origin and end of beings—to direct the listener toward the supreme principle that underlies moral and spiritual life.