Shloka 26

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.”

साshe (that daughter)
सा:
Karta
TypeNoun
Rootतद् (सर्वनाम-प्रातिपदिक)
Formस्त्री, प्रथमा, एकवचन
हिindeed/for
हि:
TypeIndeclinable
Rootहि
पुत्रसमाequal to a son
पुत्रसमा:
Karta
TypeAdjective
Rootपुत्रसम (प्रातिपदिक)
Formस्त्री, प्रथमा, एकवचन
राजन्O king
राजन्:
TypeNoun
Rootराजन् (प्रातिपदिक)
Formपुं, सम्बोधन, एकवचन
विहिताordained/prescribed
विहिता:
TypeAdjective
Rootवि-धा (धातु) → विहित (कृदन्त-प्रातिपदिक)
Formस्त्री, प्रथमा, एकवचन
कुरुनन्दनO joy of the Kurus
कुरुनन्दन:
TypeNoun
Rootकुरु-नन्दन (प्रातिपदिक)
Formपुं, सम्बोधन, एकवचन
एवम्thus
एवम्:
TypeIndeclinable
Rootएवम्
एवjust/indeed
एव:
TypeIndeclinable
Rootएव
समुद्दिष्टःhas been indicated/taught
समुद्दिष्टः:
TypeAdjective
Rootसम्-उद्-दिश् (धातु) → समुद्दिष्ट (कृदन्त-प्रातिपदिक)
Formपुं, प्रथमा, एकवचन
धर्मःdharma/law
धर्मः:
Karta
TypeNoun
Rootधर्म (प्रातिपदिक)
Formपुं, प्रथमा, एकवचन
वैindeed
वै:
TypeIndeclinable
Rootवै
भरतर्षभO bull among the Bharatas
भरतर्षभ:
TypeNoun
Rootभरत-ऋषभ (प्रातिपदिक)
Formपुं, सम्बोधन, एकवचन
एवम्thus
एवम्:
TypeIndeclinable
Rootएवम्
धर्मम्dharma
धर्मम्:
Karma
TypeNoun
Rootधर्म (प्रातिपदिक)
Formपुं, द्वितीया, एकवचन
अनुस्मृत्यhaving remembered/keeping in mind
अनुस्मृत्य:
TypeIndeclinable
Rootअनु-स्मृ (धातु) → अनुस्मृत्य (क्त्वान्त-अव्यय)
not
:
TypeIndeclinable
Root
वृथाin vain/uselessly
वृथा:
TypeIndeclinable
Rootवृथा
साधयेत्should accomplish/should pursue
साधयेत्:
TypeVerb
Rootसाध् (धातु)
Formविधिलिङ्, प्रथम, एकवचन, परस्मैपद
धनम्wealth
धनम्:
Karma
TypeNoun
Rootधन (प्रातिपदिक)
Formनपुं, द्वितीया, एकवचन
कुरुनन्दनO joy of the Kurus
कुरुनन्दन:
TypeNoun
Rootकुरु-नन्दन (प्रातिपदिक)
Formपुं, सम्बोधन, एकवचन

भीष्म उवाच

B
Bhishma
Y
Yudhiṣṭhira
K
Kuru dynasty
B
Bharata lineage
D
daughter (putrī)
S
son (putra)
W
wealth (dhana)
S
sacrifice/rites (yajña-yāga)

Educational Q&A

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.