सर्व: शर्व: शिव: स्थाणुर्भूतादिर्निधिरव्यय: । सम्भवो भावनो भर्ता प्रभव: प्रभुरीक्षर:
bhīṣma uvāca | sarvaḥ śarvaḥ śivaḥ sthāṇur bhūtādir nidhir avyayaḥ | sambhavo bhāvano bhartā prabhavaḥ prabhur īśvaraḥ ||
Bhishma said: He is the All—present in every form; He is Śarva, the one who withdraws all beings at the time of dissolution; He is Śiva, auspicious and beyond the three guṇas; He is Sthāṇu, the unmoving and steadfast. He is the first cause of beings, and the imperishable refuge into which all creatures merge at the end of time. He manifests by His own will, brings about the fruits of all enjoyers’ actions, sustains all, is of supreme (divine) origin, is the Lord of all, and is Īśvara—sovereign power without limiting adjuncts.
भीष्म उवाच
The verse teaches a devotional and ethical vision of the Supreme as both transcendent and immanent: the same Lord who dissolves the cosmos also sustains it, dispenses the fruits of actions, and remains imperishable. This supports dharma by grounding moral causality (karma-phala) and refuge (nidhi/avyaya) in a sovereign, auspicious Lord.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma and praises the deity through a litany of divine names. Here he recites epithets of Śiva/Rudra, describing cosmic roles—creation/manifestation, sustenance, karmic governance, and dissolution—to establish the Lord’s supremacy and worthiness of worship.