इस प्रकार श्रीमह्याभारत अनुशासनपर्वके अन्तर्गत दानधर्मपर्वमें इन्द्र और मतंगका संवादविषयक सत्ताईसवाँ अध्याय पूरा हुआ
iti prakāraṁ śrīmahābhārate anuśāsana-parvaṇi antargata-dāna-dharma-parvaṇi indra-mataṅga-saṁvāda-viṣayakaḥ saptaviṁśatitamo 'dhyāyaḥ pūrṇaḥ
Thus ends the twenty-seventh chapter of the Dāna-dharma section within the Anuśāsana Parva of the sacred Mahābhārata, dealing with the dialogue between Indra and Mataṅga. The closing formula signals the completion of a teaching episode centered on the ethics of giving and the standards by which true merit is judged.
भीष्म उवाच
As a colophon, the verse does not add new doctrine but marks the completion of a teaching unit on dāna-dharma. It frames the preceding Indra–Mataṅga discourse as an ethical instruction on giving—implying that charity is evaluated by dharma (right intention, proper recipient, and righteous means), not merely by outward display.
Bhīṣma concludes the chapter by formally stating that the twenty-seventh adhyāya—centered on the dialogue between Indra and Mataṅga within the Dāna-dharma section of the Anuśāsana Parva—has ended. This is a standard epic closing formula indicating a transition to the next unit of instruction.