Nārāyaṇa-tejas: Kṛṣṇa’s Vrata, the Fire-Manifestation, and the Sages’ Inquiry (अनुशासन पर्व, अध्याय १२६)
यत् ते भृशतरं दानाद् वर्तयिष्यामि तच्छुणु
yat te bhṛśataraṃ dānād vartayiṣyāmi tac chṛṇu | astu, adhunāhaṃ dānād api uttamaṃ dharmaṃ tava varṇayiṣyāmi, śṛṇu | asmin jagati yāvanti śāstrāṇi yāś ca pravṛttayaḥ santi, tāḥ sarvā vedam eva puraskṛtya kramataḥ pracalitāḥ |
Bhishma said: “Listen to what I shall now explain to you—something even more excellent than charity. Very well: I will describe to you a dharma superior even to giving. In this world, all the scriptures and the various established modes of conduct have arisen and spread in due order with the Veda set foremost as their guiding authority.”
भीष्म उवाच
Bhishma frames a hierarchy of values: beyond the merit of charity (dāna) lies an even higher dharma, and he grounds all legitimate teachings and social practices in the primacy of the Veda as the ultimate reference point.
In the instruction-heavy Anushasana Parva, Bhishma continues advising his listener, transitioning from praise of charity to introducing a teaching he considers even more excellent, while asserting that worldly scriptures and practices derive their authority by placing the Veda foremost.