श्रेयो-धर्मकर्मविचारः
Inquiry into Śreyas, Dharma, and Karma
अकमर्ण: फलं चैव स एव परमव्यय: । छन्दांसि यस्य रोमाणि हाक्षरं च सरस्वती,“कर्मोंका त्यागरूप जो संन्यास है, उसका फल भी वे ही अविनाशी परमात्मा हैं। वेद- मन्त्र उनके रोम हैं तथा प्रणव उनकी वाणी है
akarmaṇaḥ phalaṃ caiva sa eva paramāvyayaḥ | chandāṃsi yasya romāṇi hākṣaraṃ ca sarasvatī ||
Bhishma said: The imperishable Supreme is Himself the fruit of renunciation characterized by akarma—freedom from bondage to action. The Vedic metres are His hairs, and the sacred syllable (Om), together with Sarasvatī, the power of speech and learning, is His own expression.
भीष्म उवाच
True renunciation (akarma in the sense of relinquishing egoic doership and attachment) culminates in the Supreme Imperishable itself; the verse also presents a cosmic-body symbolism where the Veda (its metres and the sacred syllable Om) is rooted in that Supreme Reality.
In Shanti Parva, Bhishma instructs Yudhishthira on dharma and the highest good after the war; here he elevates the discussion from conduct to metaphysical vision, identifying the ultimate fruit of renunciation with the imperishable Supreme and portraying Vedic sound as an aspect of that Supreme.