सत्य–अनृत, प्रकाश–तमस्, स्वर्ग–नरक विवेचनम्
Truth and Untruth as Light and Darkness; Svarga and Naraka as Ethical Consequences
अहंकार इति ख्यात: सर्वभूतात्मभूतकृत् । ब्रह्मा वै स महातेजा य एते पञच धातव:,वे अहंकार नामसे भी विख्यात हैं और समस्त भूतोंके आत्मा तथा उन भूतोंकी सृष्टि करनेवाले हैं। ये जो पाँच महाभूत हैं, इनके रूपमें महातेजस्वी ब्रह्मा ही प्रकट हुए हैं
ahaṅkāra iti khyātaḥ sarvabhūtātma-bhūtakṛt | brahmā vai sa mahātejā ya ete pañca dhātavaḥ ||
Bhishma said: He is known as “Ahaṅkāra”—the inner self of all beings and the maker of those beings. That very radiant Brahmā is manifested as these five elemental constituents; in the form of the five great elements, the cosmic source appears and sustains creation.
भीष्म उवाच
The verse identifies the cosmic ‘I’-principle (ahaṅkāra) as both the inner self of beings and the generative power behind them, and links it to Brahmā’s manifestation as the five elemental constituents—showing how individuality and the material cosmos arise from a single luminous source.
In the Śānti Parva’s instruction, Bhīṣma continues his metaphysical exposition to Yudhiṣṭhira, explaining principles of creation and the emergence of the elements by describing how Brahmā/creative reality is spoken of as ahaṅkāra and appears as the five elemental bases.