Anushasana Parva 148.69

He who is the first of Rishis. He who is identical with the preceptor Kapila. He who is knower of the universe. He who is Master of the Earth. He who has three feet, He who is the guardian of the celestials. He who has large horns. He who exhausts all acts by causing their doers to enjoy or suffer their fruits. (531537)