Kāthakopaniṣat Bhāshya (काठकोपनिषत् )
1.1.20
देवैरत्रापि विचिकित्सितं पुरा न हि सुज्ञेयोऽणुरेष धर्मः। अन्यं वरं नचिकेतो वृणीष्व मा मोपरोत्सीरति मा सृजैवम् ॥२०॥
This subtle dharma was once doubted even by the gods; it is not easily understood. Choose another boon, O Naciketas. Do not press me further — do not compel me thus.
Bhāṣya 1.1.20
Dharma is revered as Bhagavān because it sustains all.
धारकत्वात् धर्मो भगवान्।
Dharma is revered as Bhagavān because it sustains all.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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