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
hitvā ca dehaṁ praviśanti devaṁ divaukaso dyām iva pārtha sāṅkhyāḥ | ato 'dhikaṁ te 'bhiratā mahārhe sāṅkhye dvijāḥ pārthiva śiṣṭa-juṣṭe ||
Bhīṣma dit : « Ô Pārtha, ceux qui sont établis dans le Sāṅkhya, après avoir abandonné le corps, entrent dans le Divin suprême, comme les habitants du ciel entrent dans la voûte céleste. C’est pourquoi, ô seigneur de la terre, dans ce Sāṅkhya très vénérable, honoré et pratiqué par les hommes raffinés et disciplinés, les deux-fois-nés s’attachent avec une dévotion plus profonde encore. »
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.