३० विश्व विष्णुर्वघट्कारों भूतभव्यभवत्प्रभु: । भूतकृद् भूतभूद् भावों भूतात्मा भूतभावन:
viśvaṁ viṣṇur vaṣaṭkāro bhūtabhavyabhavatprabhuḥ | bhūtakṛd bhūtabhṛd bhāvo bhūtātmā bhūtabhāvanaḥ ||
Bhīṣma said: He is the universe itself; He is Viṣṇu, the all-pervading Lord; He is the vaṣaṭ-call—the very sacrificial act by which offerings are consummated. He is the sovereign over past, future, and present. Taking up the power of creation, He brings beings forth; taking up the power of sustenance, He supports and nourishes them. Though eternal in essence, He is the ever-manifesting Reality; He is the Self within all beings, and the One who causes beings to arise and to grow.
भीष्म उवाच
The verse identifies the Lord as both the cosmic totality and the indwelling Self of all beings, and also as the very principle of yajña. Ethically, it implies that dharma is upheld by seeing the divine in all creatures and by treating sacrificial duty, self-restraint, and care for life as worship of the same all-pervading Reality.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma and extols Viṣṇu through a litany of divine names (the Viṣṇu-sahasranāma context). This verse is one segment of that praise, describing Viṣṇu’s cosmic, sacrificial, and immanent aspects.