Shloka 19
मनु-उपदेशः — भूत-उत्पत्ति, इन्द्रिय-निवृत्ति, तथा पर-स्वभाव-विवेकः
Manu’s Instruction on Elemental Origination, Sense-Withdrawal, and Discrimination of the Supreme Nature
यह चराचर जगत् बुद्धिके उदय होनेपर ही उत्पन्न होता है और उसके लयके साथ ही लीन हो जाता है; इसलिये यह सारा प्रपंच बुद्धिमय ही है; अतएव श्रुतिने सबकी बुद्धिरूपताका ही निर्देश किया है ।।
yena paśyati tac cakṣuḥ, śṛṇoti śrotram ucyate | jighrati prāṇam ity āhuḥ, rasaṁ jānāti jihvayā ||
ビーシュマは言った。「この動くものと動かぬものから成る世界は、知性（buddhi）が起こるときにのみ生じ、その沈静とともに融け去る。ゆえにこの一切の展開は“知性より成る”（buddhi‑maya）のであり、シュルティ（śruti）は万有の知性相を指し示した。覚知がそれによって見るものを『眼』と呼び、それによって聞くものを『耳』と呼ぶ。同様に、それによって嗅ぐものをプラーナ（prāṇa、生命の息）と言い、舌によって味を知る。かくして、いわゆる感官とは独立の力ではなく、内なる知性が世界を捉える働きに付された名にすぎない。」
भीष्म उवाच
Educational Q&A
The verse teaches that ‘eye’ and ‘ear’ are functional names for the means by which inner intelligence (buddhi/awareness) perceives; the senses are instruments, while cognition belongs to the inner principle. This supports the broader claim that the experienced world is ‘buddhi-made’ in the sense that it is known, structured, and finally withdrawn through buddhi.
In Śānti Parva, Bhīṣma instructs Yudhiṣṭhira on liberation-oriented dharma. Here he explains how perception works—defining the sense-organs by their functions—to shift attention from external objects to the inner knower and the role of buddhi in experience.