तं॑ न वित्तपतिर्नेन्द्रो न यमो न जलेश्वर:
taṁ na vittapatir nendro na yamo na jaleśvaraḥ
तं न वित्तपतिर्नैन्द्रो न यमो न जलेश्वरः।
संजय उवाच
The verse uses hyperbolic divine comparison to convey that human excellence in battle can appear godlike, yet it also implicitly reminds the listener that even the greatest power is measured against cosmic forces (wealth, sovereignty, death, and the waters), highlighting the tension between heroic agency and the larger moral order (dharma).
Sañjaya is describing a warrior’s overwhelming dominance on the battlefield, stating that even major deities—Kubera, Indra, Yama, and Varuṇa—would not be able to equal or subdue him, thereby intensifying the dramatic portrayal of the ongoing conflict in Droṇa Parva.