Karma-Phala Rahasya and the Ethics of Dāna (कर्मफल-रहस्यं दानधर्मश्च)
सर्वे तस्यादृता धर्मा यस्यैते त्रय आदृता: । अनादूृतास्तु यस्यैते सर्वास्तस्याफला: क्रिया:,जिसने इन तीनोंका आदर किया, उसके द्वारा सभी धर्मोका आदर हो गया और जिसने इन तीनोंका अनादर कर दिया, उसकी सम्पूर्ण यज्ञादिक क्रियाएँ निष्फल हो जाती हैं
sarve tasyādṛtā dharmā yasyaite traya ādṛtāḥ | anādṛtās tu yasyaite sarvās tasyāphalāḥ kriyāḥ ||
Bhīṣma sprach: Wer diese drei ehrt, hat damit gleichsam alle Formen des Dharma geehrt. Wer aber diese drei missachtet, dessen Handlungen — Opfer und andere Riten — werden allesamt fruchtlos.
भीष्म उवाच
True religious merit depends on honoring the three foundational objects of reverence taught in the surrounding context; when these are respected, all dharmas are effectively respected, but when they are neglected, even elaborate rites like sacrifices lose their spiritual efficacy.
In the Anuśāsana Parva’s instruction section, Bhīṣma is advising Yudhiṣṭhira on dharma. Here he emphasizes a principle of ethical priority: reverence for the key triad (specified in the preceding verses) is the measure that validates or nullifies one’s ritual and moral actions.