Shloka 39
तस्मात् सर्व सम्भवति जगत् स्थावरजड्रमम् । सोडनिरुद्ध: स ईशानो व्यक्त: स सर्वकर्मसु,“उसीसे समस्त चराचर जगतकी उत्पत्ति होती है। वही “अनिरुद्ध/ एवं “ईशान' कहलाता है। वह (कर्तृत्वके अभिमानरूपसे) सम्पूर्ण कर्मोामें व्यक्त होता है
tasmāt sarvaṃ sambhavati jagat sthāvara-jaḍramam | so 'niruddhaḥ sa īśāno vyaktaḥ sa sarva-karmasu ||
Bhishma said: From Him the entire universe comes into being—both the immovable and the insentient. He is known as Aniruddha and as Īśāna; and He becomes manifest in all actions, as the inner agent through whom deeds are carried out.
भीष्म उवाच
Educational Q&A
The verse teaches a theistic metaphysics: a single supreme Lord is the source of the entire cosmos (including the immovable and inert) and is also present within all actions as the inner power/agent, thus grounding karma and moral life in divine sovereignty.
In Śānti Parva, Bhīṣma instructs Yudhiṣṭhira on dharma and higher knowledge. Here he identifies the supreme principle by divine epithets (Aniruddha, Īśāna) and explains that all creation proceeds from Him and that He is manifest in every act.