Shloka 73
Chapter 2: Sudarśana Upākhyāna — Atithi-Dharma and the Conquest of Mṛtyu
Gṛhastha-Vrata
पृथिवी वायुराकाशमापो ज्योतिश्न पठचमम् । बुद्धिरात्मा मन: कालो दिशश्वैव गुणा दश
pṛthivī vāyur ākāśam āpo jyotiś ca pañcamam | buddhir ātmā manaḥ kālo diśaś caiva guṇā daśa ||
ビーシュマは言った。「地・風・空・水、そして第五に光。さらに、 बुद्धि（知性）、アートマン（自己）、 मन（心）、時、方角——これらが十の『証人の原理』である。身を受けた者の体内に常に宿り、人の善業と悪業とを見守っている。」
भीष्म उवाच
Educational Q&A
No deed is truly hidden: the cosmos and the inner faculties function as constant witnesses. This frames ethics as accountability before both the world (elements, directions, time) and oneself (mind, intellect, self).
Bhishma, instructing on dharma, enumerates ten ever-present principles—cosmic elements and inner faculties—described as observing the merit and sin of embodied beings, reinforcing the seriousness of righteous conduct.