एको विष्णुर्महदभूतं पृथग्भूतान्यनेकश: । त्रीललोकान् व्याप्य भूतात्मा भुछुक्ते विश्वभुगव्यय:
eko viṣṇur mahadabhūtaṃ pṛthagbhūtāny anekaśaḥ | trīl lokān vyāpya bhūtātmā bhuṅkte viśvabhug avyayaḥ ||
ଭୀଷ୍ମ କହିଲେ—ଅବ୍ୟୟ ବିଷ୍ଣୁ ଏକମାତ୍ର; ସେଇ ମହଦ୍ଭୂତ (ସମଗ୍ର ଜଗତ) ହୋଇଛନ୍ତି, ଏବଂ ଅନେକ ଭାବେ ବିଭକ୍ତ ହୋଇ ଭିନ୍ନ-ଭିନ୍ନ ଭୂତଜାତିର ଅନେକ ରୂପ ଧାରଣ କରନ୍ତି। ତ୍ରିଲୋକକୁ ବ୍ୟାପି ସମସ୍ତ ଭୂତଙ୍କ ଅନ୍ତରାତ୍ମା ରୂପେ ସେ ବିଶ୍ୱଭୋକ୍ତା।
भीष्म उवाच
That the one imperishable Vishnu pervades all existence: the many beings are differentiated appearances of a single indwelling Self, so dharma includes reverence and ethical regard for all life.
In Bhishma’s instruction (Anushasana Parva), he praises and explains Vishnu’s all-pervading nature—one Lord becoming the vast cosmos and manifesting as countless beings across the three worlds.