प्रतिग्रहभेदः — The Distinction between Giving and Accepting
Vṛṣādarbhī–Saptarṣi Dialogue
चमूहर: सुरेशश्न व्योमारि: शंकरो भव: । ईश: कर्ता कृतिर्दक्षो भुवनो दिव्यकर्मकृत्
camūharaḥ sureśaś ca vyomāriḥ śaṅkaro bhavaḥ | īśaḥ kartā kṛtir dakṣo bhuvano divyakarmakṛt ||
భీష్ముడు పలికెను—అతడు సేనలను సంహరించువాడు, దేవాధిపతి, వ్యోమశక్తులకు శత్రువు, శంకరుడు, భవుడు. అతడే ఈశ్వరుడు—కర్త, కృతిస్వరూప సిద్ధిదాత, దక్షుడు; అతడే భువనం, దివ్యకర్మకర్త.
भीष्म उवाच
The verse teaches that the divine (here, Śiva) is not merely a distant object of worship but the supreme agent behind order, capability, and successful action. By naming him as Lord, doer, and the very world, it encourages aligning one’s conduct (dharma) with the divine source of power and moral governance.
Bhīṣma is reciting a sequence of exalted names and attributes—stotra-like epithets—praising Śiva’s sovereignty and might. The tone is devotional and didactic, presenting the deity as protector and cosmic ruler whose divine deeds uphold the world.