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,भगुने कहा--मुने! मानसदेवका जो स्वरूप बताया गया है, वही ब्रह्मरूपमें प्रकट है। उन्हीं ब्रह्माजीके आसनके लिये इस पृथ्वीको ही पद्म (कमल) कहते हैं
bhṛgur uvāca mānasasyeha yā mūrtir brahmatvaṃ samupāgatā | tasyāsanavidhānārthaṃ pṛthivī padmam ucyate ||
ಭೃಗು ಹೇಳಿದರು—ಮುನಿಯೇ! ಇಲ್ಲಿ ವರ್ಣಿಸಲಾದ ‘ಮಾನಸ’ ತತ್ತ್ವದ ರೂಪವೇ ಬ್ರಹ್ಮರೂಪವಾಗಿ ಪ್ರಕಟವಾಗಿದೆ. ಆ ಬ್ರಹ್ಮನ ಆಸನವನ್ನು ವಿಧಿಸಲು ಈ ಭೂಮಿಯನ್ನೇ ‘ಪದ್ಮ’ (ಕಮಲ) ಎಂದು ಕರೆಯುತ್ತಾರೆ।
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.