तद्वद् भूतेषु भूतात्मा सूक्ष्मो ज्ञानात्मवानसौ । अदृष्टपूर्वश्चक्षुभ्भ्या न चासौ नास्ति तावता,जैसे मनुष्योंद्वारा हिमालय पर्वतका दूसरा पार्श्व तथा चन्द्रमाका पृष्ठ भाग देखा हुआ नहीं है तो भी इसके आधारपर यह नहीं कहा जा सकता कि उनके पार्श्व और पृष्ठ भागका अस्तित्व ही नहीं है। उसी प्रकार सम्पूर्ण भूतोंके भीतर रहनेवाला उनका अन्तर्यामी ज्ञानस्वरूप आत्मा अत्यन्त सूक्ष्म होनेके कारण कभी नेत्रोंद्वारा नहीं देखा गया है; अतः उतनेहीसे यह नहीं कहा जा सकता कि आत्मा है ही नहीं
tadvat bhūteṣu bhūtātmā sūkṣmo jñānātmavān asau | adṛṣṭapūrvaś cakṣurbhyā na cāsau nāsti tāvatā ||
Bhīṣma said: “In the same way, within all beings abides the inner Self of beings—subtle, constituted of knowledge. Though it has never been seen by the eyes, one must not conclude from that alone that the Self does not exist.”
भीष्म उवाच
Non-perception by the senses is not proof of non-existence: the ātman is subtle and knowledge-natured, present within all beings even though it is not visible to the eyes.
In the Śānti Parva’s instruction on dharma and higher truth, Bhīṣma explains to the listener that the indwelling Self cannot be dismissed merely because it is not directly seen, emphasizing a distinction between sensory evidence and deeper reality.