Shloka 61
यज्ञ इज्यो महेज्यश्न क्रतुः सत्र सतां गति: । सर्वदर्शी विमुक्तात्मा सर्वज्ञो ज्ञानमुत्तमम्
yajña ijyo mahejyaś ca kratuḥ satra satāṁ gatiḥ | sarvadarśī vimuktātmā sarvajño jñānam uttamam ||
毗湿摩说道：祂即是祭祀；祂是应受供奉者，至上应供者。祂是克罗图（kratu）与萨特拉（satra），为善人之归依与究竟归宿。祂遍观一切，真我恒离世缚，祂无所不知——祂自身即是无上之智。
भीष्म उवाच
Educational Q&A
The verse identifies the Supreme (understood here as Viṣṇu) with the very essence of Vedic religion and spiritual attainment: He is both the object of worship and the sacrificial act, the protector and final goal of the righteous, and the highest knowledge leading to liberation.
In Anuśāsana Parva, Bhīṣma—teaching from his bed of arrows—offers a hymn-like description of the Supreme’s attributes, emphasizing divine supremacy through epithets that connect ritual (yajña/kratu/satra), ethics (satāṁ gatiḥ), and metaphysics (all-seeing, ever-liberated, omniscient, highest knowledge).