एष भूतपतिस्तात स्वध्यक्षश्न तथोच्यते । निरपेक्षांश्व कौन्तेय कीर्तयिष्यामि तच्छूुणु,तात कुन्तीनन्दन! ये भगवान् श्रीकृष्ण ही भूतनाथ एवं सबके अध्यक्ष कहे जाते हैं। अब जो नरकका दर्शन करनेवाले हैं, उनका वर्णन करता हूँ, सुनो
eṣa bhūtapatis tāta svādhyakṣaś ca tathocyate | nirapekṣānś ca kaunteya kīrtayiṣyāmi tac chṛṇu ||
Bhīṣma said: “Dear child, He is called the Lord of beings and likewise the Overseer of all. O son of Kuntī, listen as I now describe those who, having become heedless and indifferent to right conduct, come to behold the realms of hell.”
भीष्म उवाच
Bhīṣma frames the coming discussion of hell as an ethical warning: the Supreme Lord is the ruler and overseer of all beings, and those who become indifferent to dharma and moral responsibility face grievous consequences. The verse establishes divine oversight and accountability as the basis for the ensuing description of naraka.
In Śānti Parva, Bhīṣma continues instructing the Kuru prince (addressed as Kaunteya). He identifies the Supreme as the Lord of beings and the universal overseer, then signals a transition: he will now recount the fate of those who come to witness hell, preparing the listener for a detailed moral-eschatological exposition.