सत्य–अनृत, प्रकाश–तमस्, स्वर्ग–नरक विवेचनम्
Truth and Untruth as Light and Darkness; Svarga and Naraka as Ethical Consequences
भूगुरुवाच मानसस्येह या मूर्तिर्ब्रिह्म॒त्वं समुपागता । तस्यासनविधानार्थ पृथिवी पद्ममुच्यते,भगुने कहा--मुने! मानसदेवका जो स्वरूप बताया गया है, वही ब्रह्मरूपमें प्रकट है। उन्हीं ब्रह्माजीके आसनके लिये इस पृथ्वीको ही पद्म (कमल) कहते हैं
bhṛgur uvāca mānasasyeha yā mūrtir brahmatvaṃ samupāgatā | tasyāsanavidhānārthaṃ pṛthivī padmam ucyate ||
భృగువు అన్నాడు—మునీ! ఇక్కడ చెప్పబడిన ‘మానస’ తత్త్వపు రూపమే బ్రహ్మరూపంగా వ్యక్తమైంది. ఆ బ్రహ్మకు ఆసనం ఏర్పాటుచేయుటకై ఈ భూమినే ‘పద్మం’ (కమలం) అని అంటారు।
भरद्वाज उवाच
The verse links an inner, mind-related (mānasa) form to the supreme reality (Brahman), and interprets cosmological imagery ethically and philosophically: the manifested world (earth) is viewed as a sacred support for the divine principle, not merely as material ground.
In a doctrinal discussion within Śānti Parva, Bhṛgu explains a symbolic identification: the described mānasa form is realized as Brahman, and the earth is metaphorically called a lotus because it serves as the seat (āsana) for Brahmā/Brahman in the cosmological vision.