एको विष्णुर्महदभूतं पृथग्भूतान्यनेकश: । त्रीललोकान् व्याप्य भूतात्मा भुछुक्ते विश्वभुगव्यय:
eko viṣṇur mahadabhūtaṃ pṛthagbhūtāny anekaśaḥ | trīl lokān vyāpya bhūtātmā bhuṅkte viśvabhug avyayaḥ ||
Bhīṣma said: Vishnu alone is the one supreme Reality. He has become the vast cosmos, and yet appears divided into countless distinct beings. Pervading the three worlds as the inner Self of all creatures, the imperishable Lord—who sustains and ‘enjoys’ the universe—experiences all through them.
भीष्म उवाच
That the one imperishable Vishnu pervades all existence: the many beings are differentiated appearances of a single indwelling Self, so dharma includes reverence and ethical regard for all life.
In Bhishma’s instruction (Anushasana Parva), he praises and explains Vishnu’s all-pervading nature—one Lord becoming the vast cosmos and manifesting as countless beings across the three worlds.