तथा धातार्यमा चैव जयन्तो भास्करस्तथा । त्वष्टा पूषा तथैवेन्द्रो द्वादशो विष्णुरुच्यते
tathā dhātāryamā caiva jayanto bhāskarastathā | tvaṣṭā pūṣā tathaivendro dvādaśo viṣṇurucyate ||
“ฉันนั้น ธาตาและอรยมะ อีกทั้งชัยยันตะและภาสกระ; ตวษฏา ปูษา และอินทระ—ทั้งหมดนี้กล่าวกันว่าเป็นวิษณุในสิบสองนาม (สิบสองภาค)”
भीष्म उवाच
The verse teaches that the sustaining divine principle (Viṣṇu) is understood through multiple functional manifestations—creator-like establishment (Dhātā), social harmony (Aryamā), solar illumination (Bhāskara), craftsmanship (Tvaṣṭā), nourishment and guidance (Pūṣā), and sovereign power (Indra). Ethically, it encourages honoring the many supports of life and aligning oneself with the order they represent.
In Anuśāsana Parva, Bhīṣma continues instructing on dharma and sacred observances. Here he enumerates divine names/forms, identifying a set of deities as the twelvefold designation of Viṣṇu, as part of a broader discourse that links right conduct with reverence for the cosmic powers.