प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
चमूहर: सुरेशश्न व्योमारि: शंकरो भव: । ईश: कर्ता कृतिर्दक्षो भुवनो दिव्यकर्मकृत्
camūharaḥ sureśaś ca vyomāriḥ śaṅkaro bhavaḥ | īśaḥ kartā kṛtir dakṣo bhuvano divyakarmakṛt ||
Bhīṣma said: He is the destroyer of armies; the lord of the gods; the foe of the celestial powers; Śaṅkara, Bhava. He is the sovereign Lord, the doer and the maker of accomplishment; the capable and skillful one; the very world itself, and the performer of divine deeds. In this hymn-like enumeration, Bhīṣma frames the deity as both the moral governor and the effective power behind righteous action, urging reverence and alignment with the divine order.
भीष्म उवाच
The verse teaches that the divine (here, Śiva) is not merely a distant object of worship but the supreme agent behind order, capability, and successful action. By naming him as Lord, doer, and the very world, it encourages aligning one’s conduct (dharma) with the divine source of power and moral governance.
Bhīṣma is reciting a sequence of exalted names and attributes—stotra-like epithets—praising Śiva’s sovereignty and might. The tone is devotional and didactic, presenting the deity as protector and cosmic ruler whose divine deeds uphold the world.