सुखिनो दुःखिनश्चैव प्राणिनः शास्त्रदर्शिनः । अष्टाविंशतिलक्षैश्च गुणमेकैकमीश्वरः
sukhino duḥkhinaścaiva prāṇinaḥ śāstradarśinaḥ | aṣṭāviṃśatilakṣaiśca guṇamekaikamīśvaraḥ
प्राणी सुखी और दुःखी—दोनों रूपों में, तथा शास्त्रों के उपदेश को देखने-समझने वाले भी कहे गए हैं। और ईश्वर ने प्रत्येक एक-एक गुण को अट्ठाईस लाख की गणना के अनुसार (विस्तार से) विभक्त किया।
Lomaharṣaṇa (Sūta) (deduced from Māheśvarakhaṇḍa narrative convention)
Scene: A cosmic tableau: Īśvara overseeing a vast field of beings, each marked with subtle color-coding of guṇas; some hold scriptures (śāstra-darśin), others are caught in pleasure/pain cycles.
Diversity of experience—happiness, suffering, and spiritual insight—arises within a vast cosmic distribution governed by Īśvara and shaped by guṇas.
No tīrtha is praised in this verse; it discusses cosmic classification of beings.
No ritual instruction appears; the focus is on understanding creation through śāstra and guṇa theory.