स देवानां मानुषाणां पितृणां तमेवाहुर्यज्ञविदां वितानम् । स एव काल॑ विभजन्नुदेति तस्योत्तरं दक्षिणं चायने द्वे
sa devānāṁ mānuṣāṇāṁ pitṝṇāṁ tam evāhur yajñavidāṁ vitānam | sa eva kālaṁ vibhajann udeti tasyottaraṁ dakṣiṇaṁ cāyane dve ||
Dijo Bhishma: Sólo a Él se le proclama como el propio Ser de los dioses, de los hombres y de los antepasados. Los conocedores del sacrificio lo llaman la verdadera amplitud y el principio ordenador del yajña. Él, al dividir el tiempo, se alza como el Sol; y los dos cursos—uttarāyaṇa y dakṣiṇāyaṇa—son sus dos sendas.
भीष्म उवाच
The verse teaches the unity of the Supreme with the entire cosmic and moral order: the same Reality is the inner Self of gods, humans, and ancestors, the principle underlying sacrifice, and the regulator of time as the sun’s course. Dharma and ritual gain depth when seen as participation in that single, all-pervading order.
In Anushasana Parva, Bhishma continues his instruction to Yudhishthira on dharma and higher truths. Here he identifies the Supreme (understood in context as Śrī Kṛṣṇa/Nārāyaṇa) as the foundation of yajña and as the cosmic regulator manifesting through time and the sun’s two annual courses, uttarāyaṇa and dakṣiṇāyaṇa.