सत्य–अनृत, प्रकाश–तमस्, स्वर्ग–नरक विवेचनम्
Truth and Untruth as Light and Darkness; Svarga and Naraka as Ethical Consequences
भूगुरुवाच मानसस्येह या मूर्तिर्ब्रिह्म॒त्वं समुपागता । तस्यासनविधानार्थ पृथिवी पद्ममुच्यते
bhṛgur uvāca mānasasyeha yā mūrtir brahmatvaṃ samupāgatā | tasyāsanavidhānārthaṃ pṛthivī padmam ucyate ||
ភೃគុ បានពោលថា៖ «មុនីអើយ! រូបដែលបានពិពណ៌នាថាជាគោលការណ៍ ‘មាណស’ នៅទីនេះ នោះហើយបានបង្ហាញខ្លួនជារូបព្រហ្ម (Brahman)។ ដើម្បីរៀបចំអាសនៈសម្រាប់ព្រះព្រហ្មានោះ ដូច្នេះផែនដីនេះឯង ត្រូវបានហៅថា ‘ផ្កាឈូក’ (padma)»។
भरद्वाज उवाच
The verse links an inner, mind-related (mānasa) form to the supreme reality (Brahman), and interprets cosmological imagery ethically and philosophically: the manifested world (earth) is viewed as a sacred support for the divine principle, not merely as material ground.
In a doctrinal discussion within Śānti Parva, Bhṛgu explains a symbolic identification: the described mānasa form is realized as Brahman, and the earth is metaphorically called a lotus because it serves as the seat (āsana) for Brahmā/Brahman in the cosmological vision.