Shloka 94
Pitṛ-śrāddha-haviḥ-phala-nirdeśa
Offerings for Ancestors and Their Stated Results
द्यौर्नभ: पृथिवी खं च तथा चैवैष भूपति: । सर्वविद्येश्वर: श्रीमानेष चापि विभावसु:,ये भगवान् शिव ही स्वर्ग, आकाश, पृथ्वी समस्त शून्य प्रदेश, राजा, सम्पूर्ण विद्याओंके अधीश्वर तथा तेजस्वी अग्निरूप हैं
dyaur nabhaḥ pṛthivī khaṃ ca tathā caivaiṣa bhūpatiḥ | sarvavidyeśvaraḥ śrīmān eṣa cāpi vibhāvasuḥ ||
ヴァシシュタは言った。「彼は天であり、蒼穹であり、大地であり、広大なる虚空である。しかもまた、この王でもある。あらゆる学芸の主にして、吉祥の光輝を具え、さらにヴィバーヴァス（Vibhāvasu）――燦然たる火そのものでもある。ゆえに、福徳具足の主シヴァは、あらゆる界とあらゆる形に遍在すると知るべきである。」
वसिष्ठ उवाच
Educational Q&A
The verse teaches Śiva’s all-pervasive nature: he is identified with cosmic elements (heaven, sky, earth, space), with social authority (the king), with intellectual sovereignty (lord of all knowledge), and with transformative power (Agni). Ethically, it supports reverence toward the world, rightful authority, and knowledge as manifestations of the divine.
Vasiṣṭha is describing Śiva’s greatness through a series of identifications, presenting him as both the cosmos and its sustaining powers. The statement functions as praise and instruction, guiding the listener to see Śiva’s presence in all domains.