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
Bhīṣma sprach: Durch vielerlei verdienstvolle Gaben, durch hingebungsvolles Aufsuchen der tīrthas, durch große Askese und durch das Vollbringen rechtschaffener Taten sammelt man geistiges Verdienst und schreitet auf dem Pfad des Dharma voran.
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.