Pitṛ-śrāddha-haviḥ-phala-nirdeśa
Offerings for Ancestors and Their Stated Results
जगत्पतिरनिर्देश्य: सर्वग: सर्वभावन: । हृच्छय: सर्वभूतानां ज्येष्ठो रुद्रादपि प्रभु:
jagatpatir anirdeśyaḥ sarvagaḥ sarvabhāvanaḥ | hṛcchayaḥ sarvabhūtānāṁ jyeṣṭho rudrād api prabhuḥ ||
ଭୀଷ୍ମ କହିଲେ: ଜଗତ୍ପତିଙ୍କୁ ସଠିକ୍ ଭାବେ ବର୍ଣ୍ଣନା କରିହେବ ନାହିଁ; ସେ ସର୍ବବ୍ୟାପୀ ଓ ସମସ୍ତ ଭାବ-ଅବସ୍ଥାର ଉତ୍ପାଦକ। ସେ ସମସ୍ତ ପ୍ରାଣୀଙ୍କ ହୃଦୟରେ ନିବାସ କରନ୍ତି; ସେ ଆଦ୍ୟ ଓ ପରମ ପ୍ରଭୁ—ରୁଦ୍ରଠାରୁ ମଧ୍ୟ ଜ୍ୟେଷ୍ଠ ଓ ଅଧିକ ପ୍ରଭୁତ୍ୱଶାଳୀ।
भीष्म उवाच
The verse teaches that the highest Lord is both transcendent (indescribable) and immanent (present in every heart), the ultimate source and ruler of all existence; recognizing this supports a dharmic life grounded in devotion and humility.
In Anuśāsana Parva, Bhīṣma continues his instruction on dharma and sacred duties; here he offers a praise-description of the Supreme Lord, emphasizing divine omnipresence and supremacy even over great deities like Rudra.