सर्व: शर्व: शिव: स्थाणुर्भूतादिर्निधिरव्यय: । सम्भवो भावनो भर्ता प्रभव: प्रभुरीक्षर:
bhīṣma uvāca | sarvaḥ śarvaḥ śivaḥ sthāṇur bhūtādir nidhir avyayaḥ | sambhavo bhāvano bhartā prabhavaḥ prabhur īśvaraḥ ||
भीष्म उवाच— स सर्वः शर्वः शिवः स्थाणुः, भूतादिर्निधिरव्ययः। सम्भवो भावनो भर्ता, प्रभवः प्रभुरीश्वरः।
भीष्म उवाच
The verse teaches a devotional and ethical vision of the Supreme as both transcendent and immanent: the same Lord who dissolves the cosmos also sustains it, dispenses the fruits of actions, and remains imperishable. This supports dharma by grounding moral causality (karma-phala) and refuge (nidhi/avyaya) in a sovereign, auspicious Lord.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma and praises the deity through a litany of divine names. Here he recites epithets of Śiva/Rudra, describing cosmic roles—creation/manifestation, sustenance, karmic governance, and dissolution—to establish the Lord’s supremacy and worthiness of worship.