प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
सोमप: सूर्यसावित्रो दत्तात्मा पुण्डरीयक: । उष्णीनाभो नभोददश्च विश्वायुर्दीप्तिरेव च
somapaḥ sūryasāvitro dattātmā puṇḍarīyakaḥ | uṣṇīnābho nabhodadaś ca viśvāyur dīptir eva ca ||
ભીષ્મે કહ્યું—(તે) સોમપ, સૂર્ય-સાવિત્ર, દત્તાત્મા અને પુણ્ડરીયક તરીકે સ્તુત છે; તેમજ ઉષ್ಣીનાભ, નભોદદ, વિશ્વાયુ અને નિશ્ચયે દીપ્તિ પણ.
भीष्म उवाच
The verse teaches reverent recollection: by contemplating a series of divine epithets—radiance (dīpti), universal life-breath (viśvāyu), purity (puṇḍarīyaka), and self-surrender (dattātmā)—one is guided toward inner clarity, devotion, and steadiness in dharma.
Bhīṣma is continuing a formal enumeration of sacred names/attributes (a stotra-like catalogue). The narrative function is to glorify the revered being through multiple Vedic and symbolic titles, each pointing to a distinct ethical-spiritual quality.