Mahabharata — Anushasana Parva, Shloka 5
Śiva-nāmānukīrtana-prastāvaḥ
Prologue to the praise of Śiva and the Upamanyu testimony
प्रकृतीनां परत्वेन पुरुषस्य च य: पर: । चिन्त्यते यो योगविद्धिर््रषिभिस्तत्त्वदर्शिभि: । अक्षरं परम॑ ब्रह्म असच्च सदसच्च य:
prakṛtīnāṁ paratvena puruṣasya ca yaḥ paraḥ | cintyate yo yogaviddhir ṛṣibhis tattvadarśibhiḥ | akṣaraṁ paramaṁ brahma asac ca sad asac ca yaḥ ||
毗湿摩说道：那至上实相——高于自然（三德）诸成分，亦超越个体之“人我”（Puruṣa）——为通达瑜伽、洞见真谛的圣仙所观想者；此即不坏之“阿克沙罗”（Akṣara），至高梵（Brahman）：超出非有与有，而又统摄二者。
भीष्म उवाच
Educational Q&A
The verse points to the Imperishable Supreme Brahman as the ultimate reality, transcending both Nature (prakṛti) and the individual spirit (puruṣa), and described as beyond the ordinary categories of being (sat) and non-being (asat).
Bhīṣma, instructing on higher dharma and spiritual understanding, identifies the supreme principle contemplated by truth-seeing sages and yoga-knowers, framing ethical life within a metaphysical vision of the highest Brahman.