Brahmacarya-Upāya: Jñāna, Śauca, and the Mind’s Role in Desire (शान्ति पर्व, अध्याय २०७)
वेदविद्याविधातारं ब्रह्माणममितद्युतिम् । भूतमातृगणाध्यक्ष॑ विरूपाक्षं च सोडसृजत्
vedavidyāvidhātāraṃ brahmāṇam amitadyutim | bhūtamātṛgaṇādhyakṣaṃ virūpākṣaṃ ca so 'sṛjat ||
அவன் வேதவித்தையின் விதாதாவாகிய அளவற்ற ஒளியுடைய பிரம்மாவை உருவாக்கினான்; பின்னர் பூதங்களுக்கும் மாத்ருகணங்களுக்கும் தலைவனான விரூபாக்ஷன் (ருத்ரன்) ஐயும் படைத்தான்.
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.