Pitṛ-śrāddha-haviḥ-phala-nirdeśa
Offerings for Ancestors and Their Stated Results
जगत्पतिरनिर्देश्य: सर्वग: सर्वभावन: । हृच्छय: सर्वभूतानां ज्येष्ठो रुद्रादपि प्रभु:
jagatpatir anirdeśyaḥ sarvagaḥ sarvabhāvanaḥ | hṛcchayaḥ sarvabhūtānāṁ jyeṣṭho rudrād api prabhuḥ ||
Bhīṣma said: The Lord of the universe is beyond precise description; He pervades all and brings forth all states of being. Dwelling in the hearts of every creature, He is the most ancient and supreme—greater even than Rudra in sovereignty.
भीष्म उवाच
The verse teaches that the highest Lord is both transcendent (indescribable) and immanent (present in every heart), the ultimate source and ruler of all existence; recognizing this supports a dharmic life grounded in devotion and humility.
In Anuśāsana Parva, Bhīṣma continues his instruction on dharma and sacred duties; here he offers a praise-description of the Supreme Lord, emphasizing divine omnipresence and supremacy even over great deities like Rudra.