Shloka 28
Atithi-prāpti and the Brāhmaṇa’s Deliberation on Triadic Dharma (अतिथिप्राप्तिः धर्मत्रयविचारश्च)
यथा वृत्तं हि कल्पादौ दृष्टं मे ज्ञानचक्षुषा । परमात्मेति यं प्राहु: सांख्ययोगविदो जना:
yathā vṛttaṃ hi kalpādau dṛṣṭaṃ me jñānacakṣuṣā | paramātmeti yaṃ prāhuḥ sāṅkhyayogavido janāḥ ||
ヴァイシャンパーヤナは言った。「劫の初めに出来事の推移がいかに展開したか、私はそれを智慧の眼によって見届けた。その実在を、サーンキヤとヨーガの識者は至上我（パラマートマン）と呼ぶ――今より私はそれについて語ろう。」
वैशम्पायन उवाच
Educational Q&A
The verse grounds the teaching in authoritative inner vision: true knowledge of ultimate reality (Paramātman) is accessible through jñāna (insight), and the highest principle is affirmed as the same reality recognized by both Sāṅkhya and Yoga traditions.
Vaiśampāyana introduces a cosmological account, stating that he will describe what occurred at the beginning of the cosmic cycle as he has ‘seen’ it through spiritual knowledge, and he identifies the subject of his discourse as the Paramātman spoken of by Sāṅkhya-Yoga experts.