अतुलः शरभो भीम: समयज्ञो हविह॑रि: । सर्वलक्षणलक्षण्यो लक्ष्मीवान् समितिज्जय:
atulaḥ śarabho bhīmaḥ samayajño havihariḥ | sarvalakṣaṇalakṣaṇyo lakṣmīvān samitijjayaḥ ||
Bhīṣma berkata: Ia tak tertandingi; ia Śarabha; ia menggetarkan hati para pendosa; ia mengetahui waktu dan ukuran, teguh dalam keseimbangan sebagai yajña; ia menerima bagian persembahan dan juga melenyapkan dosa mereka yang mengingat-Nya. Ia ditandai oleh segala pertanda mulia, senantiasa bersama Lakṣmī, dan menang dalam pertempuran.
भीष्म उवाच
The verse teaches that the divine ideal unites moral order and power: he is disciplined (knowing proper measure), purifying (removing sin through remembrance), and protective (victorious against forces that threaten dharma). Devotion is presented not as mere praise but as a path to ethical purification and steadfastness.
Bhīṣma is reciting a sequence of exalted epithets describing the supreme deity (in a stotra-like passage). Each name highlights a facet—transcendent excellence, acceptance of sacrifice, removal of sin, auspiciousness, association with Lakṣmī, and martial victory—building a devotional and ethical portrait for the listener.