Adhyāya 353 — Kathā-prāmāṇya (Authority of Transmission) and the Brāhmaṇa’s Ascetic Resolve
तत्र यः परमात्मा हि स नित्यं निर्गुण: स्मृतः । स हि नारायणो ज्ञेय: सर्वात्मा पुरुषो हि सः,इनमें जो परमात्मा है, वह नित्य निर्गुण माना गया है। उसीको नारायण नामसे जानना चाहिये। वही सर्वात्मा पुरुष है
tatra yaḥ paramātmā hi sa nityaṃ nirguṇaḥ smṛtaḥ | sa hi nārāyaṇo jñeyaḥ sarvātmā puruṣo hi saḥ ||
ഇവയിൽ പരമാത്മാവ് നിത്യമായി നിർഗുണനെന്ന് സ്മൃതിയിൽ പറയുന്നു. അവനെയാണ് ‘നാരായണൻ’ എന്ന നാമത്തിൽ അറിയേണ്ടത്; അവൻ തന്നെയാണ് സർവാത്മ പുരുഷൻ.
पितामह उवाच
The verse identifies the Supreme Self as eternal and beyond the three guṇas, and equates that transcendent reality with Nārāyaṇa, who is also the indwelling Self of all beings (sarvātmā) and the cosmic Person (puruṣa).
In Śānti Parva, Bhīṣma instructs on dharma and higher knowledge; here he clarifies a theological-metaphysical point: the ultimate principle being discussed should be understood as the nirguṇa Paramātmā, known by the name Nārāyaṇa, present as the Self in all.