वेदविद्याविधातारं ब्रह्माणममितद्युतिम् । भूतमातृगणाध्यक्ष॑ विरूपाक्षं च सोडसृजत्
vedavidyāvidhātāraṃ brahmāṇam amitadyutim | bhūtamātṛgaṇādhyakṣaṃ virūpākṣaṃ ca so 'sṛjat ||
ភីෂ្មៈបាននិយាយថា៖ ព្រះអង្គបានបង្កើតព្រះព្រហ្មា ដ៏មានពន្លឺមិនអស់—ជាអ្នករៀបចំ និងអ្នកកាន់កាប់វិទ្យាវេទ។ បន្ទាប់មក ព្រះអង្គបានបង្កើតវិរូបាក្ស (រុទ្រ) ជាអធិបតីលើសត្វទាំងឡាយ និងលើក្រុមមាតា (Mātṛgaṇa)។
भीष्म उवाच
Cosmic authority is portrayed as structured and dharmic: Vedic knowledge is entrusted to Brahmā as the organizer of sacred order, while Rudra/Virūpākṣa is appointed as an overseer of beings and powerful divine forces (the Mātṛs), emphasizing responsibility and governance rather than arbitrary power.
Bhīṣma describes a sequence of creation: first Brahmā, radiant and connected with the Veda, is brought forth; then Virūpākṣa (Rudra) is created and assigned oversight of beings and the Mātṛ-hosts, indicating a delegated cosmic administration.