यत् प्रशस्तं च लोकेषु पुण्यं यच्च शुभाशुभम् । तत्सर्व केशवो$चिन्त्यो विपरीतमतः परम्
yat praśastaṃ ca lokeṣu puṇyaṃ yac ca śubhāśubham | tat sarvaṃ keśavo 'cintyo viparītamataḥ param ||
लोकेषु यत् प्रशस्तं पुण्यं यच्च शुभाशुभम्, तत्सर्वं केशवोऽचिन्त्यः। ततोऽन्यदस्ति इति मन्यते यः, स विपरीतबुद्धिः।
भीष्म उवाच
The verse teaches an all-pervading vision of the divine: all that is valued as good, meritorious, auspicious, or even inauspicious is encompassed within the inconceivable reality of Keśava (Kṛṣṇa). Therefore, strict separation of 'things' from Kṛṣṇa is presented as a mistaken worldview.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma and higher spiritual understanding. Here he emphasizes Kṛṣṇa’s supreme, all-inclusive nature, framing ethical categories (good/bad, auspicious/inauspicious) within a theological vision of Kṛṣṇa as the underlying reality.