Shloka 27
त्रिवर्गमूलनिश्चयः — Determining the Roots of Dharma, Artha, and Kāma
Mahābhārata, Śānti-parva 123
देवानामीश्चरं चक्रे देवं दशशतेक्षणम् | यम॑ वैवस्व॒तं चापि पितृणामकरोत् प्रभुम्,उन्होंने सहसनेत्रधारी इन्द्रदेवको देवेश्वरके पदपर प्रतिष्ठित किया और सूर्यपुत्र यमको पितरोंका राजा बनाया
devānām īśvaraṃ cakre devaṃ daśaśatekṣaṇam | yamaṃ vaivasvataṃ cāpi pitṝṇām akarot prabhum ||
他立千眼的因陀罗为诸天之主；又立阎摩——毗婆斯梵（太阳）之子——为皮特里（祖灵）之王。此偈彰显合乎达摩的宇宙秩序：权柄依其职司而授，使可见与不可见诸界皆得治理、裁断与正当的运行。
वसुहरोम उवाच
Educational Q&A
The verse teaches that dharma is sustained through proper delegation of authority: Indra governs the devas, while Yama governs the realm connected with death and the ancestors. A well-ordered cosmos mirrors a well-ordered polity—roles are assigned according to competence and function, enabling justice and stability.
Vasuharoma describes how supreme authority arranged the divine hierarchy: Indra is established as the chief of the gods, and Yama (son of the Sun) is made the lord of the Pitṛs. It is a statement of cosmic appointments that explains who presides over key domains.