अपि यज्ञस्य वेत्तारो दत्तस्य सुकृतस्य च । अदृश्या: सर्वभूतेषु पश्यन्ति त्रिदशेश्वरा:
api yajñasya vettāro dattasyāḥ sukṛtasya ca | adṛśyāḥ sarvabhūteṣu paśyanti tridaśeśvarāḥ ||
Bhīṣma berkata: “Ada juga para penguasa ilahi—yang mengetahui korban suci (yajña), derma yang telah dianugerahkan, dan perbuatan berjasa—yang walaupun diri mereka tidak kelihatan, tetap memerhati dalam semua makhluk (nilai moral setiap tindakan).”
भीष्म उवाच
That sacrifice (yajña), charity (dāna), and meritorious conduct (sukṛta) are not morally invisible: divine powers, though unseen, witness actions across all beings, reinforcing accountability and the ethical weight of one’s deeds.
In Bhīṣma’s instruction on dharma, he explains that certain divine lords—described as knowers of sacrifice, gifts, and merit—remain unseen yet continually observe the conduct of living beings, setting up a broader discussion of moral surveillance and the fruits of actions.