Shloka 21
स देवानां मानुषाणां पितृणां तमेवाहुर्यज्ञविदां वितानम् । स एव काल॑ विभजन्नुदेति तस्योत्तरं दक्षिणं चायने द्वे
sa devānāṁ mānuṣāṇāṁ pitṝṇāṁ tam evāhur yajñavidāṁ vitānam | sa eva kālaṁ vibhajann udeti tasyottaraṁ dakṣiṇaṁ cāyane dve ||
ビーシュマは語った。「彼ただ一人が、神々と人間と祖霊（ピトリ）のまさに自己（アートマン）であると宣言される。祭祀を知る者は、彼をヤジュニャの真の広がりであり秩序づけの原理であると呼ぶ。彼は時を分かち、太陽として昇る。そして二つの運行――ウッタラーヤナとダクシナーヤナ――は彼の二つの道である。」
भीष्म उवाच
Educational Q&A
The verse teaches the unity of the Supreme with the entire cosmic and moral order: the same Reality is the inner Self of gods, humans, and ancestors, the principle underlying sacrifice, and the regulator of time as the sun’s course. Dharma and ritual gain depth when seen as participation in that single, all-pervading order.
In Anushasana Parva, Bhishma continues his instruction to Yudhishthira on dharma and higher truths. Here he identifies the Supreme (understood in context as Śrī Kṛṣṇa/Nārāyaṇa) as the foundation of yajña and as the cosmic regulator manifesting through time and the sun’s two annual courses, uttarāyaṇa and dakṣiṇāyaṇa.