Shloka 43
दानैश्न विविधै: पुण्यैस्तथा तीर्थानुसेवनात् । तपसा महता चैव सुकृतेन च कर्मणा
dānaiś ca vividhaiḥ puṇyais tathā tīrthānusevanāt | tapasā mahatā caiva sukṛtena ca karmaṇā
Bhīṣma said: By making many kinds of meritorious gifts, by devotedly resorting to sacred pilgrimage-places, by undertaking great austerities, and by performing righteous deeds—one accumulates spiritual merit and advances on the path of dharma.
भीष्म उवाच
Educational Q&A
Bhīṣma enumerates principal sources of puṇya: charitable giving, sustained engagement with tīrthas, great tapas (self-discipline), and sukṛta-karman (righteous action). The verse frames dharma as something built through consistent, ethically grounded practices rather than a single act.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma. Here he lists recognized means of accruing merit—dāna, tīrtha-sevā, tapas, and good deeds—within his broader teaching on righteous living and religious duty.