Shloka 43
Suvarṇa-dāna: Kārttikeya’s Origin and the Defeat of Tāraka (सुवर्णदान-प्रसङ्गे कार्त्तिकेय-उत्पत्ति तथा तारकवधः)
दानैश्न विविधै: पुण्यैस्तथा तीर्थानुसेवनात् । तपसा महता चैव सुकृतेन च कर्मणा
dānaiś ca vividhaiḥ puṇyais tathā tīrthānusevanāt | tapasā mahatā caiva sukṛtena ca karmaṇā
ビーシュマは言った。さまざまな功徳ある布施を行い、聖地（ティールタ）に敬虔に参詣し、大いなる苦行（タパス）を修め、正しき行いをなすことによって——人は霊的功徳を積み、ダルマの道を前進する。
भीष्म उवाच
Educational Q&A
Bhīṣma enumerates principal sources of puṇya: charitable giving, sustained engagement with tīrthas, great tapas (self-discipline), and sukṛta-karman (righteous action). The verse frames dharma as something built through consistent, ethically grounded practices rather than a single act.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma. Here he lists recognized means of accruing merit—dāna, tīrtha-sevā, tapas, and good deeds—within his broader teaching on righteous living and religious duty.