सा हि पुत्रसमा राजन् विहिता कुरुनन्दन । एवमेव समुद्दिष्टो धर्मो वै भरतर्षभ । एवं धर्ममनुस्मृत्य न वृथा साधयेद् धनम्,कुरुनन्दन! भरतकुलभूषण नरेश! पुत्री पुत्रके समान ही है--ऐसा शास्त्रका विधान है। इस प्रकार वही धनके विभाजनकी धर्मयुक्त प्रणाली बतायी गयी है। इस तरह धर्मका चिन्तन एवं अनुस्मरण करते हुए ही धनका उपार्जन एवं संग्रह करे। परंतु उसे व्यर्थ न होने दे--यज्ञ-यागादिके द्वारा सफल कर ले
sā hi putrasamā rājan vihitā kurunandana | evam eva samuddiṣṭo dharmo vai bharatarṣabha | evaṃ dharmam anusmṛtya na vṛthā sādhayed dhanam, kurunandana ||
Bhishma said: “O king, O joy of the Kurus, a daughter is indeed ordained by the śāstras to be equal to a son. Thus, O bull among the Bharatas, the righteous rule for the division of wealth has been stated. Keeping this dharma in mind and recalling it, one should acquire and store wealth not in vain, O Kurunandana—rather, one should ensure it becomes fruitful through acts such as sacrifices and sacred rites.”
भीष्म उवाच
Bhishma teaches that śāstra recognizes the daughter as equal to the son in principle, and that wealth should be acquired and held in accordance with dharma—made meaningful through righteous distribution and sanctified use (e.g., sacrifices and religious duties), not hoarded fruitlessly.
In the Anuśāsana Parva, Bhishma continues instructing King Yudhiṣṭhira on dharma. Here he summarizes a rule concerning rightful division of wealth and urges that wealth be pursued with ethical remembrance and directed toward meritorious ends.