समस्त ब्राह्मण, देवता और शान्तिका अनुभव करनेवाले लोग उसी अनन्त, अच्युत, ब्राह्मणहितैषी तथा परमदेव परमात्माकी स्तुति-प्रार्थना करते हैं। उनके गुणोंका चिन्तन करते हुए उनकी महिमाका गान करते हैं। योगमें उत्तम सिद्धिको प्राप्त हुए योगी तथा अपार ज्ञानवाले सांख्यवेत्ता पुरुष भी उसीके गुण गाते हैं ।। अमूर्तेस्तस्य कौन्तेय सांख्य॑ मूर्तिरिति श्रुति: । अभिश्ञानानि तस्याहुर्मतं हि भरतर्षभ
amūrtes tasya kaunteya sāṅkhyaṁ mūrtir iti śrutiḥ | abhiśñānāni tasyāhur mataṁ hi bharatarṣabha ||
Bhīṣma said: “O son of Kuntī, the tradition declares that for the Supreme—who is in truth formless—Sāṅkhya is spoken of as a ‘form’, a way by which He may be apprehended. The sages describe certain distinguishing marks by which He is to be recognized—this, O bull among the Bharatas, is the settled understanding. Thus Brahmins and gods, seekers of peace, accomplished yogins, and profound knowers of Sāṅkhya are all portrayed as united in praising and contemplating that infinite, unfailing Supreme Lord, grounding the spiritual life in reverence, insight, and inner discipline rather than in outward ritual alone.”
भीष्म उवाच
The Supreme is ultimately formless, yet tradition allows a practical ‘form’ of approach through Sāṅkhya—discriminative knowledge that analyzes reality and guides recognition of the Divine through defining characteristics rather than physical embodiment.
In the Śānti Parva instruction, Bhīṣma continues teaching Yudhiṣṭhira about the highest principles: how diverse spiritual authorities (śruti, yogins, sāṅkhyas) converge in praising the Supreme, and how philosophical discernment functions as an accepted means to apprehend the formless Absolute.