नन्दी श्वरो महाकायो ग्रामणीर्वृषभध्वज: । ईश्वरा: सर्वलोकानां गणेश्व॒रविनायका:
nandīśvaro mahākāyo grāmaṇī vṛṣabhadhvajaḥ | īśvarāḥ sarvalokānāṃ gaṇeśvaravināyakāḥ, kīrtayan prayataḥ sarvān sarvapāpaiḥ pramucyate |
नन्दीश्वरो महाकायो ग्रामणीर्वृषभध्वजः । ईश्वरः सर्वलोकानां गणेश्वरविनायकः । कीर्तयन् प्रयतः सर्वान् सर्वपापैः प्रमुच्यते ॥
भीष्म उवाच
Disciplined and sincere recitation of divine names (especially Śiva and associated powers) is presented as a means of ethical purification—freeing a person from accumulated wrongdoing and strengthening commitment to dharma.
In Bhīṣma’s instruction (Anuśāsana Parva), he enumerates revered names/epithets connected with Śiva and his hosts, stating that a person who praises them with restraint and purity becomes liberated from all sins.