विस्तार: स्थावरस्थाणु: प्रमाणं बीजमव्ययम् । अर्थोडनर्थो महाकोशो महाभोगो महाधन:
vistāraḥ sthāvarasthāṇuḥ pramāṇaṃ bījam avyayam | artho 'nartho mahākośo mahābhogo mahādhanaḥ ||
Bhishma bersabda: Dialah hamparan yang meliputi segalanya—penopang yang teguh bagi segala yang tetap dan tak bergerak; Dialah ukuran pengetahuan itu sendiri, dan benih-sebab dunia yang tak binasa. Dialah ‘artha’ yang dicari (karena berwujud kebahagiaan), namun juga ‘anartha’—tanpa kebutuhan—sebab Ia telah sempurna. Dialah pemilik perbendaharaan agung, penikmat kenikmatan sejati yang tertinggi, dan Dialah kekayaan tertinggi itu sendiri.
भीष्म उवाच
The verse teaches that the ultimate foundation of the world and of all values—knowledge, prosperity, and enjoyment—is the self-sufficient divine reality. Therefore, ethical life should seek lasting good by orienting desire and action toward that imperishable source rather than toward temporary wealth and pleasures.
In Anuśāsana Parva, Bhīṣma instructs on dharma and praises the supreme Lord through a sequence of exalted epithets. Here he continues that praise, describing the Lord as the cosmic support, the standard of knowledge, the imperishable cause, and the true treasury and wealth.