Matsya Purana — Nārāyaṇa as Haṃsa in the Cosmic Ocean: Vedic Yajña-Puruṣa and Mārkaṇḍeya’s Vi...
अहं सर्वाणि सत्त्वानि दैवतान्यखिलानि तु भुजंगानामहं शेषस् तार्क्ष्यो वै सर्वपक्षिणाम् //
ahaṃ sarvāṇi sattvāni daivatānyakhilāni tu bhujaṃgānāmahaṃ śeṣas tārkṣyo vai sarvapakṣiṇām //
I am the life within all beings, and I am indeed all the gods in their entirety. Among serpents I am Śeṣa, and among all birds I am Tārkṣya (Garuḍa).
It presents a theological key used in Purāṇic cosmology: the Supreme (here, Matsya/Vishnu) is the inner essence of all beings and gods, implying that at dissolution all powers resolve back into that single source.
By asserting one divine essence pervading all beings, it supports dharma grounded in reverence and non-harm: a king should protect subjects impartially, and a householder should practice restraint and devotion, seeing life as sacred.
No direct Vāstu rule appears, but ritually it guides temple and worship iconography: Śeṣa and Garuḍa function as canonical identifiers (lakṣaṇa) of Viṣṇu traditions—useful for selecting emblems, attendants, and narrative panels.