देवा वैकुण्ठमित्याहुर्नरा विष्णुमिति प्रभुम्,“फिर वही सबकी सृष्टि करता है। यहाँ कुछ भी सदा स्थिर रहनेवाला नहीं है। भगवान् नर और नारायण समस्त प्राणियोंके सुहृद् एवं सर्वज्ञ हैं। देवता उन्हें वैकुण्ठ और मनुष्य उन्हें शक्तिशाली विष्णु कहते हैं!
devā vaikuṇṭham ity āhur narā viṣṇum iti prabhum |
Vaiśaṃpāyana said: The gods speak of that Supreme Lord as Vaikuṇṭha, while human beings call Him the mighty Viṣṇu. He is the ever-active source of creation, and in this world nothing remains permanently fixed. As Nara and Nārāyaṇa, He is the well-wisher of all beings and all-knowing—thus worthy of reverence beyond sectarian naming.
वैशम्पायन उवाच
The verse emphasizes that the Supreme Lord is one, though addressed by different names according to perspective—devas call Him Vaikuṇṭha and humans call Him Viṣṇu. It also highlights His role as creator and His qualities as omniscient and the universal well-wisher (suhṛd), grounding devotion in ethical reverence rather than mere nomenclature.
Vaiśaṃpāyana, as narrator, describes the Lord’s recognized titles among different beings and underscores His cosmic function and compassionate omniscience. This serves to frame the surrounding discourse with a theological affirmation of the divine presence guiding events.