Shloka 28
Aṣṭāvakra’s Visit to Kubera: Hospitality, Temptation, and the Ethics of Restraint (अष्टावक्र-वैश्रवणोपाख्यानम्)
अनुग्रहानेवमेष करोति भगवान् विभु: । परं धाता विधाता च सुखदु:खे च सर्वदा
anugrahāṇevam eṣa karoti bhagavān vibhuḥ | paraṃ dhātā vidhātā ca sukhaduḥkhe ca sarvadā ||
毗湿摩波耶那说：正是以此方式，遍满一切、具大主宰的至尊（商羯罗）向众生施以恩泽。祂是至上的扶持者与制定者，并且不断为诸有情分配其乐与苦。
वैशम्पायन उवाच
Educational Q&A
The verse teaches that Śaṅkara, as the supreme and all-pervading Lord, governs the moral order of the world: he sustains beings and dispenses the fruits experienced as happiness and suffering. This frames human experience within a providential and ethically ordered cosmos, encouraging humility, devotion, and responsibility toward dharma.
Vaiśampāyana continues a laudatory explanation of Śaṅkara’s role, emphasizing his gracious oversight of all beings. The statement functions as theological grounding within the Anuśāsana Parva’s instruction, presenting Śiva as sustainer and ordainer of worldly outcomes.