Vimokṣa-niścaya: Pañcaśikha’s Analysis of Aggregates, Guṇas, and Tyāga (मोक्षनिर्णयः)
महाभूतानीन्द्रियाणि गुणा: सत्त्वं रजस्तम: । त्रैलोक्यं सेश्वरं सर्वमहंकारे प्रतिष्ठितम्,पजञ्चमहाभूत, इन्द्रियाँ, शब्द आदि गुण, सत्त्व, रज और तम तथा लोकपालोंसहित तीनों लोक--यह सब कुछ अहंकारमें ही प्रतिष्ठित है
mahābhūtānīndriyāṇi guṇāḥ sattvaṃ rajastamaḥ | trailokyaṃ seśvaraṃ sarvam ahaṃkāre pratiṣṭhitam ||
Bhishma said: The great elements, the senses, the sense-qualities, and the three strands of nature—sattva, rajas, and tamas—together with the three worlds and their presiding lords: all of this stands established in egoity (ahaṃkāra).
भीष्म उवाच
Bhishma teaches that the entire experiential cosmos—elements, senses, objects, guṇas, and even the three worlds with their rulers—is rooted in ahaṃkāra (the sense of “I” and “mine”). Ethically, this implies that bondage and conflict arise from ego-based appropriation, while discipline and liberation begin with understanding and restraining egoity.
In the Shanti Parva’s instruction section, Bhishma continues advising Yudhishthira on dharma and liberation-oriented wisdom. Here he presents a metaphysical analysis (in a Sāṃkhya-like idiom), explaining how the constituents of the world and personality are grounded in ahaṃkāra, to guide the listener toward detachment and self-mastery.