भरतनन्दन नरेश्वर! तुमने जिसके विषयमें मुझसे पूछा था, वह श्रेष्ठ धर्म यही है। वह धीर ब्राह्मण निष्काम-भावसे धर्म और अर्थसम्बन्धी कार्यमें संलग्न रहता था ।॥। सच किल कृतनिश्चयो द्विजो भुजगपतिप्रतिदेशितात्मकृत्य: । यमनियमसहो वनान्तरं परिगणितोज्छशिलाशन: प्रविष्ट:,नागराजके उपदेशके अनुसार अपने कर्तव्यको समझकर उस ब्राह्मणने उसके पालनका दृढ़ निश्चय कर लिया और दूसरे वनमें जाकर उज्छशिलवृत्तिसे प्राप्त हुए परिमित अन्नका भोजन करता हुआ यम-नियमका पालन करने लगा
bharatanandana nareśvara! tvayā yasya viṣaye mama pṛṣṭaṃ tad eva śreṣṭho dharmaḥ. sa dhīro brāhmaṇo niṣkāma-bhāvena dharma-artha-sambandhiṣu kāryeṣu saṃlagna āsīt. satyaṃ kila kṛta-niścayo dvijo bhujaga-pati-pratideśitātma-kṛtyaḥ; yama-niyama-sahaḥ vanāntaraṃ parigaṇitocchiṣṭa-śilāśanaḥ praviṣṭaḥ.
Bhishma said: “O descendant of Bharata, O king! What you asked me about—this indeed is the highest dharma. That steadfast Brahmin remained engaged, without selfish desire, in actions connected with dharma and artha. Indeed, having firmly resolved upon his course, and having understood his own duty as instructed by the lord of serpents, the twice-born entered another forest. There, living on measured food obtained by the occhiṣṭa-śilā mode of subsistence, he practiced yama and niyama.”
भीष्म उवाच
The verse presents ‘highest dharma’ as disciplined, desireless engagement with rightful duties (dharma and artha) grounded in firm resolve, ethical restraints (yama), and observances (niyama), even under austere living conditions.
Bhishma explains to the king that a Brahmin, after receiving instruction from the lord of serpents about his proper duty, makes a firm vow, goes into another forest, lives on a severely limited gleaned/leftover-food regimen, and practices yama and niyama.