प्रचेतसां तपः तथा विष्णु-स्तुतिः
The Pracetases’ Ocean Tapas and Hymn to Vishnu
गृहीतान् इन्द्रियैर् अर्थान् आत्मने यः प्रयच्छति अन्तःकरणभूताय तस्मै विश्वात्मने नमः
gṛhītān indriyair arthān ātmane yaḥ prayacchati antaḥkaraṇabhūtāya tasmai viśvātmane namaḥ
ଇନ୍ଦ୍ରିୟେ ଗୃହୀତ ବିଷୟମାନଙ୍କୁ ଯେ ଆତ୍ମାକୁ ହିଁ ଅର୍ପଣ କରନ୍ତି, ଅନ୍ତଃକରଣରୂପ ବିଶ୍ୱାତ୍ମାଙ୍କୁ ନମସ୍କାର।
Sage Parāśara (in instruction to Maitreya, within a devotional-philosophical passage)
In this verse, Viśvātmā identifies Vishnu as the indwelling Self of all beings, the ultimate ground of perception and the ruler within the mind and senses.
He portrays a hierarchy where senses apprehend objects, yet those objects are ultimately “offered” to the Self because the inner instrument itself functions under the presence of Vishnu as the inner controller.
Vishnu is affirmed as Supreme Reality who pervades cognition itself—both as the experiencer and as the inner faculty—supporting a Vaishnava view where devotion and metaphysics converge on the one sovereign Lord.