आकाशका ऊपरी भाग उनका सिर है, पृथ्वी पैर है और दिशाएँ भुजाएँ हैं। वे अचिन्त्यस्वरूप ब्रह्मा सिद्ध पुरुषोंके लिये भी दुर्विज्ञेय हैं, इसमें संशय नहीं है ।। स एष भगवान् विष्णुरनन्त इति विश्रुतः । सर्वभूतात्मभूतस्थो दुर्विज्ञेयोडकृतात्मभि:,वह स्वयम्भू ही भगवान् विष्णु हैं, जो अनन्त नामसे प्रसिद्ध हैं, वे ही सम्पूर्ण भूतोंके अन्त:करणमें अन्तर्यामी आत्माके रूपमें विद्यमान हैं। जिनका हृदय शुद्ध नहीं है, उनके लिये इनके स्वरूपको ठीक-ठीक जानना बहुत कठिन है
ākāśa-kā uparī bhāga unakā śira hai, pṛthvī paira hai aura diśāeṁ bhujāeṁ haiṁ. te acintya-svarūpa brahmā siddha-puruṣoṁ ke liye bhī durvijñeya haiṁ, ismeṁ saṁśaya nahīṁ hai. sa eṣa bhagavān viṣṇur ananta iti viśrutaḥ; sarva-bhūtātma-bhūta-stho durvijñeyo 'kṛtātmabhiḥ.
Bhishma said: “The upper expanse of the sky is His head, the earth is His feet, and the directions are His arms. His form is inconceivable; even Brahmā and the perfected sages find Him hard to comprehend—of this there is no doubt. He is that very Lord Viṣṇu, famed as Ananta, abiding as the inner Self within the hearts of all beings. For those whose inner nature is unrefined and impure, truly knowing His reality is exceedingly difficult.”
भीष्म उवाच
The verse teaches that the Supreme (identified as Viṣṇu/Ananta) pervades the cosmos and dwells within every being as the inner Self, yet remains ultimately inconceivable; genuine understanding requires inner purification and disciplined character.
In the Śānti Parva’s instruction to Yudhiṣṭhira, Bhīṣma continues a theological exposition, describing the Lord’s cosmic pervasion and emphasizing that even exalted beings struggle to grasp Him, while the impure-minded find true knowledge of Him especially difficult.