स कामानां प्रभुर्देवो ये दिव्या ये च मानुषा: । स विभु: स प्रभुर्देवो विश्व व्याप्रोति वै महत्,जो दिव्य तथा मानव भोग हैं, उन सबके स्वामी ये महादेवजी ही हैं। ये देव इस विशाल विश्वमें व्याप्त हैं; इसलिये विभु और प्रभु कहलाते हैं
sa kāmānāṁ prabhur devo ye divyā ye ca mānuṣāḥ | sa vibhuḥ sa prabhur devo viśvaṁ vyāpnoti vai mahat ||
ଦିବ୍ୟ ହେଉ କି ମାନବ—ସମସ୍ତ ଭୋଗ ଓ କାମ୍ୟବସ୍ତୁର ଅଧିପତି ସେହି ଦେବ ହିଁ। ସେ ସର୍ବଶକ୍ତିମାନ ପ୍ରଭୁ ଏହି ବିଶାଳ ବିଶ୍ୱରେ ବ୍ୟାପ୍ତ; ତେଣୁ ‘ବିଭୁ’ ଓ ‘ପ୍ରଭୁ’ ବୋଲି କୁହାଯାଏ।
व्यास उवाच
All forms of enjoyment—celestial and human—are ultimately under the sovereignty of the Supreme Deity, who pervades the entire cosmos; recognizing this grounds desire and success in a higher moral and spiritual order rather than mere personal control.
Vyāsa is describing the nature of the supreme divine power (understood here as Mahādeva): as the master of all pleasures and the all-pervading presence in the vast universe, thereby justifying the epithets 'Vibhu' and 'Prabhu'.