Pitṛ-śrāddha-haviḥ-phala-nirdeśa
Offerings for Ancestors and Their Stated Results
जगत्पतिरनिर्देश्य: सर्वग: सर्वभावन: । हृच्छय: सर्वभूतानां ज्येष्ठो रुद्रादपि प्रभु:
jagatpatir anirdeśyaḥ sarvagaḥ sarvabhāvanaḥ | hṛcchayaḥ sarvabhūtānāṁ jyeṣṭho rudrād api prabhuḥ ||
Wika ni Bhīṣma: Ang Panginoon ng sansinukob ay lampas sa ganap na paglalarawan; Siya’y nasa lahat ng dako at Siya ang pinagmumulan ng lahat ng kalagayan ng pag-iral. Naninirahan Siya sa puso ng bawat nilalang; Siya ang pinakamatanda at pinakadakila—higit pa sa kapangyarihan ni Rudra.
भीष्म उवाच
The verse teaches that the highest Lord is both transcendent (indescribable) and immanent (present in every heart), the ultimate source and ruler of all existence; recognizing this supports a dharmic life grounded in devotion and humility.
In Anuśāsana Parva, Bhīṣma continues his instruction on dharma and sacred duties; here he offers a praise-description of the Supreme Lord, emphasizing divine omnipresence and supremacy even over great deities like Rudra.