सर्वागमानामाचार: प्रथमं परिकल्पते । आचारप्रभवो धर्मों धर्मस्य प्रभुरच्युत:,सब शास्त्रोंमें आचार प्रथम माना जाता है, आचारसे ही धर्मकी उत्पत्ति होती है और धर्मके स्वामी भगवान् अच्युत हैं
sarvāgamānām ācāraḥ prathamaṁ parikalpate | ācāra-prabhavo dharmo dharmasya prabhur acyutaḥ ||
Bhīṣma said: Among all scriptural traditions, right conduct (ācāra) is regarded as the first foundation. From such conduct dharma arises, and the supreme Lord of dharma is Acyuta (the Imperishable One).
भीष्म उवाच
The verse teaches that dharma is grounded first in lived, exemplary conduct (ācāra), and that the ultimate authority and protector of dharma is Acyuta—God as the imperishable moral sovereign.
In the Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma. Here he emphasizes that beyond textual learning, the primary basis of righteousness is proper conduct, culminating in the recognition of the divine lordship of Acyuta over dharma.