तीर्थवंशोपदेशः
Tīrtha-vaṃśa Upadeśa: Instruction on the Fruits of Sacred Waters
आश्रमाणां च कर्तार: कुलानां चैव भारत । देशानां नगराणां च ते नरा: स्वर्गगामिन:,भारत! जो आश्रम, कुल, देश और नगरके निर्माता तथा संरक्षक हैं, वे पुरुष स्वर्गमें जाते हैं
āśramāṇāṃ ca kartāraḥ kulānāṃ caiva bhārata | deśānāṃ nagarāṇāṃ ca te narāḥ svargagāminaḥ ||
Bhīṣma said: O Bhārata, those men who establish and uphold the āśramas (ordered stages of life), the lineages, and also the regions and cities—such men attain heaven.
भीष्म उवाच
Merit accrues not only from personal austerity but also from building and safeguarding the social and civic structures that allow dharma to function—āśramas, lineages, territories, and cities. Such constructive, protective leadership is praised as heaven-leading.
In the Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma and conduct. Here he highlights the spiritual reward of those who found and maintain institutions and settlements, framing civic and social stewardship as a righteous act.