Varṇa-dharma and Rājadharma: Yudhiṣṭhira’s Inquiry and Bhīṣma’s Normative Outline (वर्णधर्म-राजधर्म-प्रश्नोत्तरम्)
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 ||
അതിനുശേഷം ദേവന്മാരിൽ അഗ്രഗണ്യനായ ഭഗവാൻ ശങ്കരൻ ആദ്യം ഈ നീതിശാസ്ത്രം സ്വീകരിച്ചു. അദ്ദേഹം ബഹുരൂപൻ, വിശാലാക്ഷൻ, ശിവൻ, സ്ഥാണു, ഉമാപതി മുതലായ നാമങ്ങളാൽ പ്രസിദ്ധൻ.
भीष्म उवाच
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.