वेदविद्याविधातारं ब्रह्माणममितद्युतिम् । भूतमातृगणाध्यक्ष॑ विरूपाक्षं च सोडसृजत्,वे ही वेदविद्याको धारण करनेवाले अमित तेजस्वी ब्रह्मा हुए। फिर श्रीहरिने भूतों और मातृगणोंके अध्यक्ष विरूपाक्ष (रुद्र) की रचना की
vedavidyāvidhātāraṃ brahmāṇam amitadyutim | bhūtamātṛgaṇādhyakṣaṃ virūpākṣaṃ ca so 'sṛjat ||
वेदविद्याविधातारं ब्रह्माणममितद्युतिम् । भूतमातृगणाध्यक्षं विरूपाक्षं च सोऽसृजत् ॥
भीष्म उवाच
Cosmic authority is portrayed as structured and dharmic: Vedic knowledge is entrusted to Brahmā as the organizer of sacred order, while Rudra/Virūpākṣa is appointed as an overseer of beings and powerful divine forces (the Mātṛs), emphasizing responsibility and governance rather than arbitrary power.
Bhīṣma describes a sequence of creation: first Brahmā, radiant and connected with the Veda, is brought forth; then Virūpākṣa (Rudra) is created and assigned oversight of beings and the Mātṛ-hosts, indicating a delegated cosmic administration.