निषधेषु महीपालो वीरसेन इति श्रुत: । तस्य पुत्रो5भवन्नाम्ना नलो धर्मार्थकोविद:,निषधदेशमें वीरसेन नामसे प्रसिद्ध एक भूपाल हो गये हैं। उन्हींके पुत्रका नाम नल था। जो धर्म और अर्थके तत्त्वज्ञ थे
niṣadheṣu mahīpālo vīrasena iti śrutaḥ | tasya putro 'bhavannāmnā nalo dharmārthakovidaḥ ||
In the land of the Niṣadhas there was a king renowned by the name Vīrasena. His son was Nala, celebrated for his discerning knowledge of dharma and artha—one who understood both righteous conduct and prudent governance.
ब॒हृदश्च उवाच
The verse presents an ideal of rulership and character: true excellence is not only inherited through lineage but shown through competence in dharma (ethical duty) and artha (practical governance and welfare).
Bṛhadaśva introduces the setting and principal figures of the Nala episode, naming Vīrasena as king of Niṣadha and identifying his son Nala as renowned for mastery of dharma and artha.