Shloka 15
नक्षत्रेषु श्राद्धफलविधानम् (Śrāddha Outcomes According to Nakṣatras)
ततो देवास्त्रयस्त्रिंशद् दिशश्न॒ सदिगीश्वरा: । रुद्रो धाता च विष्णुश्न यम: पूषार्यमा भग:
tato devās trayastriṁśad diśaś ca sadigīśvarāḥ | rudro dhātā ca viṣṇuś ca yamaḥ pūṣāryamā bhagaḥ ||
そののち、三十三神が、方角とその守護神（方位の主）を伴って現れた—ルドラ、ダーター、ヴィシュヌ、さらにヤマ、プーシャン、アリヤマン、バガもまた来た。
भीष्म उवाच
Educational Q&A
The verse underscores that dharma operates within a universe overseen by divine powers: major deities and the guardians of the directions function as witnesses and upholders of moral order, implying that ethical action is accountable to a larger cosmic governance.
Bhīṣma lists the arrival/presence of the Thirty-three gods along with the directional guardians, naming prominent deities (Rudra, Dhātā, Viṣṇu, Yama, Pūṣan, Aryaman, Bhaga), thereby framing the surrounding instruction or event as one attended and sanctioned by the divine assembly.