सत्य–अनृत, प्रकाश–तमस्, स्वर्ग–नरक विवेचनम्
Truth and Untruth as Light and Darkness; Svarga and Naraka as Ethical Consequences
भूगुरुवाच मानसस्येह या मूर्तिर्ब्रिह्म॒त्वं समुपागता । तस्यासनविधानार्थ पृथिवी पद्ममुच्यते
bhṛgur uvāca mānasasyeha yā mūrtir brahmatvaṃ samupāgatā | tasyāsanavidhānārthaṃ pṛthivī padmam ucyate ||
भृगु ने कहा—मुने! यहाँ जिस ‘मानस’ तत्त्व के स्वरूप का वर्णन है, वही ब्रह्म-रूप में प्रकट हुआ है। उसी ब्रह्मा के आसन की व्यवस्था के लिए इस पृथ्वी को ‘पद्म’ (कमल) कहा जाता है।
भरद्वाज उवाच
The verse links an inner, mind-related (mānasa) form to the supreme reality (Brahman), and interprets cosmological imagery ethically and philosophically: the manifested world (earth) is viewed as a sacred support for the divine principle, not merely as material ground.
In a doctrinal discussion within Śānti Parva, Bhṛgu explains a symbolic identification: the described mānasa form is realized as Brahman, and the earth is metaphorically called a lotus because it serves as the seat (āsana) for Brahmā/Brahman in the cosmological vision.