Adhyātma–Adhibhūta–Adhidaivata Correspondences and the Triguṇa Lakṣaṇas (Śānti-parva 301)
हित्वा च देहं प्रविशन्ति देव॑ दिवौकसो द्यामिव पार्थ सांख्या: । अतोड5धिकं ते5भिरता महारहें सांख्ये द्विजा: पार्थिव शिष्टजुष्टे,पार्थ! सांख्यज्ञानी शरीर-त्यागके पश्चात् परमदेव परमात्मामें उसी प्रकार प्रवेश कर जाते हैं, जैसे देवता स्वर्गमें। पृथ्वीनाथ! अतः शिष्ट पुरुषोंद्वारा सेवित परम पूजनीय सांख्यशास्त्रमें वे सभी द्विज अधिक अनुरक्त रहते हैं
hitvā ca dehaṁ praviśanti devaṁ divaukaso dyām iva pārtha sāṅkhyāḥ | ato 'dhikaṁ te 'bhiratā mahārhe sāṅkhye dvijāḥ pārthiva śiṣṭa-juṣṭe ||
Bhīṣma said: “O Pārtha, those who are established in Sāṅkhya, having abandoned the body, enter the Supreme Divine—just as the dwellers of heaven enter the sky. Therefore, O lord of the earth, in that most venerable Sāṅkhya, honored and practiced by the refined and disciplined, the twice-born are all the more deeply devoted.”
भीष्म उवाच
Bhīṣma teaches that discriminative wisdom (Sāṅkhya) culminates in liberation: when the body is relinquished, the knower enters the Supreme Divine. The verse also affirms Sāṅkhya’s high status as a venerable path esteemed by the cultured and the twice-born.
In Śānti Parva, Bhīṣma instructs Yudhiṣṭhira’s side (addressing Arjuna here as Pārtha) on dharma and liberation. He praises Sāṅkhya as a respected discipline and uses the analogy of gods entering heaven to describe the liberated soul’s entry into the Supreme after death.