Shloka 24
सांख्ययोगभेदः तथा योगबलोपदेशः
Sāṃkhya–Yoga Distinction and Instruction on Yogic Strength
तपोवृद्धिमपृच्छच्च कुशलं चैवमव्यय: । तप: सुचीर्णमिति च प्रोवाच वृषभध्वज:,अविनाशी ब्रह्माजीनी उनकी तपोवृद्धिका कुशल-समाचार पूछा। तब भगवान् वृषभध्वजने यह बताया कि “मेरी तपस्या भलीभाँति सम्पन्न हो गयी”
tapovṛddhim apṛcchac ca kuśalaṃ caivam avyayaḥ | tapaḥ sucīrṇam iti ca provāca vṛṣabhadhvajaḥ ||
ビーシュマは言った。「不滅なる者（ブラフマー）は、安否とタパス（苦行）の増進を問うた。すると、牡牛を旗印とする者（シヴァ）は答えた。『我が苦行は、正しく、しかも見事に成就した。』」
भीष्म उवाच
Educational Q&A
The verse underscores the dharmic value of tapas: disciplined austerity should be undertaken and completed properly (sucīrṇam). Ethical excellence is shown through steadiness in vows and the successful fulfillment of spiritual practice.
In Bhishma’s narration, the Imperishable One asks Tapovṛddhi about his welfare. Śiva, called Vṛṣabhadhvaja, responds that his austerity has been duly accomplished, marking a moment of acknowledgment and validation of ascetic effort.