लोकांश्व लभते पुण्यान् विश्वेश्वरकृतान् शुभान् । एते देवास्त्रयस्त्रिंशत् सर्वभूतगणेश्वरा:
lokāṁś ca labhate puṇyān viśveśvarakṛtān śubhān | ete devās trayastriṁśat sarvabhūtaganeśvarāḥ ||
Bhishma said: He attains auspicious and meritorious worlds—holy realms fashioned by the Lord of the universe. These thirty-three gods are the sovereigns of all classes of beings.
भीष्म उवाच
Righteous conduct yields access to meritorious, auspicious realms, and the cosmos is portrayed as governed by a structured divine order—here symbolized by the thirty-three deities who preside over all classes of beings.
Bhishma continues his instruction by describing the फल (result) of virtue: the attainment of holy worlds created by the supreme Lord, and he identifies the ‘thirty-three gods’ as overarching rulers within the cosmic hierarchy.