अतुलः शरभो भीम: समयज्ञो हविह॑रि: । सर्वलक्षणलक्षण्यो लक्ष्मीवान् समितिज्जय:,३५५ अतुलः-तुलनारहित, ३५६ शरभ:ः:-शरीरोंको प्रत्यगात्मरूपसे प्रकाशित करनेवाले, ३५७ भीम:-जिससे पापियोंको भय हो ऐसे भयानक, ३५८ समयज्ञ:- समभावरूप यज्ञसे सम्पन्न, ३५९ हविह॑रि:-यज्ञोंमें हविर्भागको और अपना स्मरण करनेवालोंके पापोंको हरण करनेवाले, ३६० सर्वलक्षणलक्षण्य:-समस्त लक्षणोंसे लक्षित होनेवाले, ३६१ लक्ष्मीवान-अपने वक्ष:स्थलमें लक्ष्मीजीको सदा बसानेवाले, ३६२ समितिज्जय: संग्रामविजयी
atulaḥ śarabho bhīmaḥ samayajño havihariḥ | sarvalakṣaṇalakṣaṇyo lakṣmīvān samitijjayaḥ ||
Bhīṣma said: He is incomparable; he is Śarabha; he is awe-inspiring to the wicked; he knows the right time and measure (and is established in equanimity as sacrifice); he removes the oblation-portion (accepting the offerings) and also takes away the sins of those who remember him. He is marked by every auspicious sign, ever accompanied by Lakṣmī, and victorious in battle. In praising such qualities, Bhīṣma frames devotion to the divine as a moral refuge: remembrance and right conduct lead to purification, while righteous power protects dharma.
भीष्म उवाच
The verse teaches that the divine ideal unites moral order and power: he is disciplined (knowing proper measure), purifying (removing sin through remembrance), and protective (victorious against forces that threaten dharma). Devotion is presented not as mere praise but as a path to ethical purification and steadfastness.
Bhīṣma is reciting a sequence of exalted epithets describing the supreme deity (in a stotra-like passage). Each name highlights a facet—transcendent excellence, acceptance of sacrifice, removal of sin, auspiciousness, association with Lakṣmī, and martial victory—building a devotional and ethical portrait for the listener.