Nārāyaṇa-tejas: Kṛṣṇa’s Vrata, the Fire-Manifestation, and the Sages’ Inquiry (अनुशासन पर्व, अध्याय १२६)
अहं दानं प्रशंभामि भवानपि तप:श्रुते । तप: पवित्र वेदस्य तप: स्वर्गस्थ साधनम्
bhīṣma uvāca | ahaṃ dānaṃ praśaṃsāmi bhavān api tapaḥ-śrute | tapaḥ pavitraṃ vedasya tapaḥ svargastha-sādhanam ||
Bhishma dit : « Je loue la vertu du don ; et toi, instruit dans l’austérité et le savoir sacré, tu loues aussi le tapas. En vérité, le tapas purifie ; il sanctifie l’étude du Veda et constitue un moyen excellent d’atteindre le ciel. »
भीष्म उवाच
Bhishma affirms that both charity (dāna) and austerity (tapas) are praised within dharma, and he highlights tapas as especially purifying—supporting the sanctity of Vedic engagement and functioning as a strong means toward heavenly merit (svarga).
In Bhishma’s instruction on dharma (Anuśāsana Parva), he addresses a learned interlocutor and frames a comparative appreciation of virtues: he commends dāna while acknowledging the other’s emphasis on tapas and sacred learning, then states the spiritual efficacy of tapas.