Atithi-satkāra and the Consolation of Wise Counsel (अतिथिसत्कारः प्रज्ञानवचनस्य च पराश्वासनम्)
शिपिविष्टेति चाख्यायां हीनरोमा च यो भवेत् । तेनाविष्ट तु यर्त्किंचिच्छिपिविष्टेति च स्मृत:
śipiviṣṭeti cākhyāyāṃ hīnaromā ca yo bhavet | tenāviṣṭa tu yat kiṃcit śipiviṣṭeti ca smṛtaḥ ||
मेरे ‘शिपिविष्ट’ नाम की व्याख्या यह है—रोमहीन प्राणी को ‘शिपि’ कहते हैं और ‘विष्ट’ का अर्थ है ‘व्यापक’। मैं निराकार रूप से समस्त जगत् में व्याप्त हूँ; इसलिए मुझे ‘शिपिविष्ट’ कहा जाता है।
तामिन्द्र उवाच गच्छ नहुषस्त्वया वाच्योथ<पूर्वेण मामृषियुक्तेन यानेन त्वमधिरूढ
The verse teaches the idea of divine all-pervasiveness: the supreme presence is understood as pervading everything, so the divine name “Śipiviṣṭa” points to immanence rather than a limited, localized form—supporting an ethic of reverence toward the world.
A traditional etymological explanation is being given for the epithet “Śipiviṣṭa,” unpacking its components (śipi and viṣṭa) to convey that the deity is present throughout all things.