धन-यज्ञ-दानविवेकः
Wealth, Sacrifice, and Disciplined Giving
कर्मनिष्ठां श्न बुद्धयेथास्तपोनिष्ठां श्व पार्थिव । वैखानसानां कौन्तेय वचन श्रूयते यथा,राजन! तुम्हें मालूम होना चाहिये कि ऋषियोंमें कुछ लोग कर्मनिष्ठ और तपोनिष्ठ भी होते हैं। कुन्तीनन्दन! वैखानस महात्माओंका वचन इस प्रकार सुननेमें आता है--
karmanīṣṭhāṃ ca buddhyethās tapo-nīṣṭhāṃ ca pārthiva | vaikhānasānāṃ kaunteya vacanaṃ śrūyate yathā ||
O king, you should understand that among the seers there are some who are steadfast in karma, ritual action, and others who are steadfast in tapas, austerity. O son of Kuntī, the saying of the Vaikhānasa sages is heard in this manner—thus begins their authoritative counsel on the proper orientations of religious life.
देवस्थान उवाच
The verse distinguishes two legitimate orientations among ṛṣis: commitment to dharma through prescribed action (karmanīṣṭhā) and commitment through austerity and renunciation (tapo-nīṣṭhā), presenting both as recognized, tradition-backed modes of righteous life.
Devāsthāna addresses the king (Kaunteya/Yudhiṣṭhira), introducing a traditional Vaikhānasa teaching. The speaker frames the discussion by noting that sages follow different disciplines, preparing the listener for an authoritative exposition that follows.