वेदविद्याविधातारं ब्रह्माणममितद्युतिम् । भूतमातृगणाध्यक्ष॑ विरूपाक्षं च सोडसृजत्,वे ही वेदविद्याको धारण करनेवाले अमित तेजस्वी ब्रह्मा हुए। फिर श्रीहरिने भूतों और मातृगणोंके अध्यक्ष विरूपाक्ष (रुद्र) की रचना की
vedavidyāvidhātāraṃ brahmāṇam amitadyutim | bhūtamātṛgaṇādhyakṣaṃ virūpākṣaṃ ca so 'sṛjat ||
Bhīṣma said: He brought forth Brahmā, the radiant ordainer and bearer of Vedic knowledge. Thereafter, he created Virūpākṣa (Rudra), the overseer of beings and the hosts of the Mothers.
भीष्म उवाच
Cosmic authority is portrayed as structured and dharmic: Vedic knowledge is entrusted to Brahmā as the organizer of sacred order, while Rudra/Virūpākṣa is appointed as an overseer of beings and powerful divine forces (the Mātṛs), emphasizing responsibility and governance rather than arbitrary power.
Bhīṣma describes a sequence of creation: first Brahmā, radiant and connected with the Veda, is brought forth; then Virūpākṣa (Rudra) is created and assigned oversight of beings and the Mātṛ-hosts, indicating a delegated cosmic administration.