Atithi-satkāra and the Consolation of Wise Counsel (अतिथिसत्कारः प्रज्ञानवचनस्य च पराश्वासनम्)
कपि शब्दका अर्थ वराह एवं श्रेष्ठ है और वृष कहते हैं धर्मको। मैं धर्म और श्रेष्ठ वराहरूपधारी हूँ; इसलिये प्रजापति कश्यप मुझे “वृषाकपि' कहते हैं ।।
kapi-śabdasya arthaḥ varāha evaṃ śreṣṭhaḥ, vṛṣa iti dharmam āhuḥ | ahaṃ dharmaś ca śreṣṭha-varāha-rūpa-dhārī ca; tasmāt prajāpatiḥ kaśyapo māṃ “vṛṣākapi” iti vadati || na cādiṃ na madhyaṃ tathā caiva nāntaṃ kadācid vidanti surāś cāsurāś ca | anādyo ’ham amadhyas tathā cāpy anantaḥ, pragīto ’ham īśo vibhur loka-sākṣī ||
“The word kapi signifies the boar and also ‘the excellent’; and vṛṣa is said to mean Dharma. I am Dharma, and I bear the form of the supreme Boar; therefore Prajāpati Kaśyapa calls me ‘Vṛṣākapi’. Neither the gods nor the asuras ever truly know my beginning, my middle, or my end. Hence I am celebrated as ‘Beginningless’, ‘Without a middle’, and ‘Endless’—the all-pervading Lord, the witness of the worlds.”
तामिन्द्र उवाच गच्छ नहुषस्त्वया वाच्योथ<पूर्वेण मामृषियुक्तेन यानेन त्वमधिरूढ
The passage teaches that the supreme reality is Dharma itself, assumes forms for cosmic purposes (here, the supreme Boar), and transcends all finite measures—beginning, middle, and end—thus being infinite, all-pervading, and the witness of all worlds.
A divine speaker explains the etymological basis of the epithet “Vṛṣākapi” by linking vṛṣa with Dharma and kapi with the boar/excellence, then asserts divine transcendence: even gods and asuras cannot grasp the deity’s origin, extent, or limit.