गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
कर्मभिश्चापि सुशुभै: सुव्रता ऋषयस्तथा । सशरीरा हि तान् यान्ति ब्राह्मणा: शुभबुद्धय:,उत्तम व्रतका पालन करनेवाले ऋषि तथा शुभ बुद्धिवाले ब्राह्मण अपने शुभकर्मोंके प्रभावसे वहाँ सशरीर चले जाते हैं
karmabhiś cāpi suśubhaiḥ suvratā ṛṣayas tathā | saśarīrā hi tān yānti brāhmaṇāḥ śubhabuddhayaḥ ||
Bhīṣma said: By their own splendid deeds, and by the power of vows (vrata) well observed, sages of excellent discipline—and likewise Brahmins of pure and auspicious understanding—attain those realms even with their bodies.
पितामह उवाच
The verse teaches that dharmic action (suśubha karma) and steadfast observance of vows (suvrata) have real spiritual efficacy: they can lead sages and virtuous Brahmins to attain exalted realms, emphasizing disciplined ethics as a direct path to higher attainment.
Bhīṣma, instructing on dharma in the Anuśāsana Parva, describes who reaches the blessed destinations previously mentioned: sages devoted to excellent vows and Brahmins of auspicious understanding, who attain those realms through the force of their meritorious conduct—even 'with the body' (saśarīra).