Anuśāsana-parva Adhyāya 112: Dharma as the sole companion; karmic witnesses; rebirth sequences
Bṛhaspati–Yudhiṣṭhira Saṃvāda
शरीरस्थानि तीर्थानि प्रोक्तान्येतानि भारत । पृथिव्यां यानि तीर्थानि पुण्यानि शृणु तान्यपि,भारत! यह मैंने शरीरमें स्थित तीर्थोंका वर्णन किया; अब पृथ्वीपर जो पुण्यतीर्थ हैं, उनका महत्त्व भी सुनो
śarīrasthāni tīrthāni proktāny etāni bhārata | pṛthivyāṃ yāni tīrthāni puṇyāni śṛṇu tāny api ||
Bhīṣma said: “O Bharata, I have thus described the sacred tīrthas that are situated within the body. Now listen also to the holy pilgrimage-places upon the earth—those sanctifying tīrthas and their significance.”
भीष्म उवाच
Bhishma links inner discipline with outer religious practice: after teaching ‘tīrthas within the body’ (inner sources of purity), he turns to ‘tīrthas on earth’ (external pilgrimage), implying that dharma includes both inward purification and outward sacred observance.
In the Anuśāsana Parva’s instruction to Yudhiṣṭhira, Bhishma transitions from describing internal, bodily tīrthas to beginning a discourse on the renowned holy places of the world and their merits.