Atithi-satkāra and the Consolation of Wise Counsel (अतिथिसत्कारः प्रज्ञानवचनस्य च पराश्वासनम्)
शिपिविष्टेति चाख्यायां हीनरोमा च यो भवेत् । तेनाविष्ट तु यर्त्किंचिच्छिपिविष्टेति च स्मृत:
śipiviṣṭeti cākhyāyāṃ hīnaromā ca yo bhavet | tenāviṣṭa tu yat kiṃcit śipiviṣṭeti ca smṛtaḥ ||
Ganito ang paliwanag sa bansag na “Śipiviṣṭa”: ang śipi ay inuunawang nilalang na walang balahibo, at ang viṣṭa ay “lumalaganap, sumasaklaw.” Kaya ang Diyos na sumasaklaw sa lahat sa bawat paraan ay inaalala bilang “Śipiviṣṭa.”
तामिन्द्र उवाच गच्छ नहुषस्त्वया वाच्योथ<पूर्वेण मामृषियुक्तेन यानेन त्वमधिरूढ
The verse teaches the idea of divine all-pervasiveness: the supreme presence is understood as pervading everything, so the divine name “Śipiviṣṭa” points to immanence rather than a limited, localized form—supporting an ethic of reverence toward the world.
A traditional etymological explanation is being given for the epithet “Śipiviṣṭa,” unpacking its components (śipi and viṣṭa) to convey that the deity is present throughout all things.