Shloka 28
श्रेयो-धर्मकर्मविचारः
Inquiry into Śreyas, Dharma, and Karma
“श्रुति (वेद), शास्त्र और सोमपात्रसहित सोलह” ऋत्विजोंवाला यज्ञ भी वे ही हैं। वे ही ब्रह्मा, विष्णु, अश्विनीकुमार, इन्द्र, मित्र, वरुण, यम और कुबेर हैं ।।
śruti-śāstra-somapātra-sahita-ṣoḍaśa-ṛtvijo-vālo yajño 'pi te eva. te eva brahmā viṣṇur aśvinīkumārau indro mitro varuṇo yamaḥ kuberaś ca. te pṛthag-darśanās tasya saṃvidanti tathā ekatām; ekasya viddhi devasya sarvaṃ jagad idaṃ vaśe.
毗湿摩宣示：至上一者显现为闻启（śruti，吠陀）与权威教典，亦显现为具足苏摩器与十六位祭司的圆满祭祀。那同一实在又以诸多神名为人所知——梵天（Brahmā）、毗湿奴（Viṣṇu）、双生阿湿毗尼（Aśvin）、因陀罗（Indra）、密特拉（Mitra）、伐楼那（Varuṇa）、阎摩（Yama）与俱毗罗（Kubera）。世人虽见其形相各别，真正通达者却识得其一体无二。故当知：此整个世界，皆在那唯一神圣主宰的权柄之下。
भीष्म उवाच
Educational Q&A
All divine forms and even the structures of Vedic ritual ultimately refer to a single Supreme Reality; wise people may perceive many manifestations, yet they know the underlying oneness and see the whole world as governed by that One.
In the Śānti Parva instruction, Bhīṣma continues his discourse on dharma and higher knowledge, explaining to the listener that the many gods and the sacrificial system are expressions of one Lord, urging a unifying vision rather than sectarian division.