Anuśāsana-parva Adhyāya 112: Dharma as the sole companion; karmic witnesses; rebirth sequences
Bṛhaspati–Yudhiṣṭhira Saṃvāda
सर्वत्यागेष्वभिरता: सर्वज्ञा: समदर्शिन: । शौचेन वृत्तशौचार्थास्ति तीर्था: शुचयश्च ये
sarvatyāgeṣv abhiratāḥ sarvajñāḥ samadarśinaḥ | śaucena vṛttaśaucārthās tīrthāḥ śucayaś ca ye ||
Bhīṣma said: Those who delight in complete renunciation, who are wise in the highest sense and see all beings with equal vision—who, through the discipline of purity, live for the sake of inner cleansing—such pure-minded persons themselves are the supreme holy places (tīrthas).
भीष्म उवाच
True sanctity is not merely a location or external rite: a person who practices complete renunciation, equal vision, and disciplined purity becomes a living tīrtha—an embodiment of what purifies others.
In the Anuśāsana Parva’s instruction section, Bhīṣma continues advising Yudhiṣṭhira on dharma, redefining ‘holy places’ by praising the ethically and spiritually purified as the highest tīrthas.