Shloka 73
Chapter 2: Sudarśana Upākhyāna — Atithi-Dharma and the Conquest of Mṛtyu
Gṛhastha-Vrata
पृथिवी वायुराकाशमापो ज्योतिश्न पठचमम् । बुद्धिरात्मा मन: कालो दिशश्वैव गुणा दश
pṛthivī vāyur ākāśam āpo jyotiś ca pañcamam | buddhir ātmā manaḥ kālo diśaś caiva guṇā daśa ||
毗湿摩说道：“地、风、空、水，以光为第五；继而是智、我（自性）、心、时与诸方——此十者，名为‘见证之理’。它们恒常住于有身众生之内，观照人之善业与恶业。”
भीष्म उवाच
Educational Q&A
No deed is truly hidden: the cosmos and the inner faculties function as constant witnesses. This frames ethics as accountability before both the world (elements, directions, time) and oneself (mind, intellect, self).
Bhishma, instructing on dharma, enumerates ten ever-present principles—cosmic elements and inner faculties—described as observing the merit and sin of embodied beings, reinforcing the seriousness of righteous conduct.