Suvarṇa-dāna: Kārttikeya’s Origin and the Defeat of Tāraka (सुवर्णदान-प्रसङ्गे कार्त्तिकेय-उत्पत्ति तथा तारकवधः)
दानैश्न विविधै: पुण्यैस्तथा तीर्थानुसेवनात् । तपसा महता चैव सुकृतेन च कर्मणा
dānaiś ca vividhaiḥ puṇyais tathā tīrthānusevanāt | tapasā mahatā caiva sukṛtena ca karmaṇā
قال بهيشما: بأنواعٍ شتّى من الصدقات ذات الفضل، وبالمواظبة على قصد التيـرثا (منازل الحجّ المقدّسة)، وبالتقشّف العظيم (التابَس)، وبالعمل الصالح العادل—يجمع المرءُ رصيداً من الاستحقاق الروحي ويتقدّم في طريق الدارما.
भीष्म उवाच
Bhīṣma enumerates principal sources of puṇya: charitable giving, sustained engagement with tīrthas, great tapas (self-discipline), and sukṛta-karman (righteous action). The verse frames dharma as something built through consistent, ethically grounded practices rather than a single act.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma. Here he lists recognized means of accruing merit—dāna, tīrtha-sevā, tapas, and good deeds—within his broader teaching on righteous living and religious duty.