अध्याय १६ — शङ्कर-उमा-वरदानम् तथा तण्डि-स्तुतिः (Śaṅkara–Umā Boon-Granting and Taṇḍi’s Hymn)
स एष भगवान् देव: सर्वकृत् सर्वतोमुख: । सर्वात्मा सर्वदर्शी च सर्वग: सर्ववेदिता,जो सनातन ब्रह्म देवताओं, असुरों और मुनियोंके लिये भी गुह् है, जो हृदयगुहामें स्थित रहकर मननशील मुनिके लिये भी दुर्विज्ञेय बने हुए हैं, वही ये भगवान् हैं। ये ही सबकी सृष्टि करनेवाले देवता हैं। इनके सब ओर मुख हैं। ये सर्वात्मा, सर्वदर्शी, सर्वव्यापी और सर्वज्ञ हैं
sa eṣa bhagavān devaḥ sarvakṛt sarvatomukhaḥ | sarvātmā sarvadarśī ca sarvagaḥ sarvavedita | yo sanātanaṁ brahma devatānām asurāṇāṁ ca munīnām api guhyaḥ, yo hṛdayaguhāyāṁ sthitaḥ san mananśīla-muneḥ api durvijñeya eva, sa eṣa bhagavān | eṣa eva sarvasṛṣṭikartā devaḥ | asya sarvataḥ mukhāni | sa sarvātmā sarvadarśī sarvavyāpī sarvajñaḥ |
వాయువు పలికెను—ఆయనే భగవాన్ దేవుడు—సర్వకర్త, సర్వతోముఖుడు. ఆయన సర్వాత్మ, సర్వదర్శి, సర్వవ్యాపి, సర్వజ్ఞుడు.
वायुदेव उवाच
The verse teaches the Lord’s absolute transcendence and immanence: he is the hidden eternal Brahman, yet also the creator and indwelling Self of all beings—omnifaced, all-seeing, all-pervading, and all-knowing. Ethically, it grounds reverence and humility: even the wise must approach ultimate reality with disciplined contemplation and devotion.
Vāyudeva is describing the supreme divine principle to the listener(s), emphasizing that the highest reality is not easily grasped—even by gods and sages—because it abides subtly within the heart. The speech functions as theological instruction, identifying the Lord as both cosmic creator and inner witness.