नैमित्तिक-प्राकृत-प्रलयवर्णनम्
Periodic and Elemental Dissolution; Reabsorption into Paramātman
तद् ब्रह्म तत् परं धाम परमात्मा स चेश्वरः स विष्णुः सर्वम् एवेदं यतो नावर्तते यतिः
tad brahma tat paraṃ dhāma paramātmā sa ceśvaraḥ sa viṣṇuḥ sarvam evedaṃ yato nāvartate yatiḥ
तेच ब्रह्म, तेच परम धाम. तोच परमात्मा आणि तोच ईश्वर. तोच विष्णु—हे सर्व विश्व खरेच तोच आहे. त्याला प्राप्त झाल्यावर यती पुन्हा परतत नाही.
Sage Parāśara (teaching Maitreya)
This verse equates Vishnu with Brahman (the Absolute), Paramatma (the indwelling Supreme Self), and Ishvara (the ruling Lord), establishing Vishnu as the ultimate metaphysical reality behind the cosmos.
Parashara states that upon attaining Vishnu—the supreme abode—an ascetic (yati) does not return to samsaric existence, implying liberation as freedom from rebirth and bondage.
Vishnu is presented not merely as a deity among others but as the all-encompassing Supreme Lord: the universe is His manifestation, and realization of Him is the decisive goal leading to non-return (moksha).