Shloka 15
नक्षत्रेषु श्राद्धफलविधानम् (Śrāddha Outcomes According to Nakṣatras)
ततो देवास्त्रयस्त्रिंशद् दिशश्न॒ सदिगीश्वरा: । रुद्रो धाता च विष्णुश्न यम: पूषार्यमा भग:
tato devās trayastriṁśad diśaś ca sadigīśvarāḥ | rudro dhātā ca viṣṇuś ca yamaḥ pūṣāryamā bhagaḥ ||
随后，三十三天神连同诸方与其守护主宰一齐到来——鲁陀罗、达塔、毗湿奴，以及阎摩、普尚、阿利耶曼与婆伽。
भीष्म उवाच
Educational Q&A
The verse underscores that dharma operates within a universe overseen by divine powers: major deities and the guardians of the directions function as witnesses and upholders of moral order, implying that ethical action is accountable to a larger cosmic governance.
Bhīṣma lists the arrival/presence of the Thirty-three gods along with the directional guardians, naming prominent deities (Rudra, Dhātā, Viṣṇu, Yama, Pūṣan, Aryaman, Bhaga), thereby framing the surrounding instruction or event as one attended and sanctioned by the divine assembly.