यत् प्रशस्तं च लोकेषु पुण्यं यच्च शुभाशुभम् । तत्सर्व केशवो$चिन्त्यो विपरीतमतः परम्
yat praśastaṃ ca lokeṣu puṇyaṃ yac ca śubhāśubham | tat sarvaṃ keśavo 'cintyo viparītamataḥ param ||
Bhishma said: Whatever is esteemed in the worlds, whatever is meritorious, and whatever is counted as auspicious or inauspicious—everything is, in truth, the very manifestation of the inconceivable Keśava. To imagine that anything exists apart from Śrī Kṛṣṇa is only the mark of a mind turned toward error.
भीष्म उवाच
The verse teaches an all-pervading vision of the divine: all that is valued as good, meritorious, auspicious, or even inauspicious is encompassed within the inconceivable reality of Keśava (Kṛṣṇa). Therefore, strict separation of 'things' from Kṛṣṇa is presented as a mistaken worldview.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma and higher spiritual understanding. Here he emphasizes Kṛṣṇa’s supreme, all-inclusive nature, framing ethical categories (good/bad, auspicious/inauspicious) within a theological vision of Kṛṣṇa as the underlying reality.