Shloka 80
ततस्तां भगवान् नीति पूर्व जग्राह शड्कर: । बहुरूपो विशालाक्ष: शिव: स्थाणुरुमापति:,तदनन्तर सबसे पहले भगवान् शड्करने इस नीतिशास्त्रको ग्रहण किया। वे बहुरूप, विशालाक्ष, शिव, स्थाणु, उमापति आदि नामोंसे प्रसिद्ध हैं
tatas tāṃ bhagavān nīti-pūrvaṃ jagrāha śaṅkaraḥ | bahurūpo viśālākṣaḥ śivaḥ sthāṇur umāpatiḥ ||
ついで、神々のうち最も尊きシャṅカラ（Śaṅkara）が、まずこの政道と正しき行いの教えを受け入れ、これを奉じた。彼は多くの名で知られる—多相の者、広き眼の者、吉祥なるシヴァ、揺るがぬスターヌ（Sthāṇu）、そしてウマーの主ウマーパティ（Umāpati）—それは、この倫理と政治の教説の背後にある神威を示すのである。
भीष्म उवाच
Educational Q&A
The verse underscores the authority and sanctity of nīti—ethical governance and right conduct—by stating that even Śiva first accepted this doctrine, implying it is foundational, time-tested, and worthy of adherence by rulers and seekers of dharma.
Bhīṣma, while instructing on dharma and governance in the Śānti Parva, traces the transmission of a nīti-teaching and notes that Śaṅkara (Śiva), known by many epithets, was the first to receive it—establishing a divine pedigree for the instruction being conveyed.