Shloka 21
स देवानां मानुषाणां पितृणां तमेवाहुर्यज्ञविदां वितानम् । स एव काल॑ विभजन्नुदेति तस्योत्तरं दक्षिणं चायने द्वे
sa devānāṁ mānuṣāṇāṁ pitṝṇāṁ tam evāhur yajñavidāṁ vitānam | sa eva kālaṁ vibhajann udeti tasyottaraṁ dakṣiṇaṁ cāyane dve ||
毗湿摩说道：唯有他被宣称为诸天、人类与祖灵（Pitṛ）的本我。通晓祭祀者称他为祭（yajña）的真实展开与统摄之理。正是他分判时序，以太阳之相升起；而两条运行之道——北行（uttarāyaṇa）与南行（dakṣiṇāyaṇa）——即是他的两条路径。
भीष्म उवाच
Educational Q&A
The verse teaches the unity of the Supreme with the entire cosmic and moral order: the same Reality is the inner Self of gods, humans, and ancestors, the principle underlying sacrifice, and the regulator of time as the sun’s course. Dharma and ritual gain depth when seen as participation in that single, all-pervading order.
In Anushasana Parva, Bhishma continues his instruction to Yudhishthira on dharma and higher truths. Here he identifies the Supreme (understood in context as Śrī Kṛṣṇa/Nārāyaṇa) as the foundation of yajña and as the cosmic regulator manifesting through time and the sun’s two annual courses, uttarāyaṇa and dakṣiṇāyaṇa.