Shloka 112
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 ||
ビーシュマは言った。「おおパールタよ、サーンキヤに確立した者は、身を捨てたのち、至上の神聖へと入る——天界の住人が大空へ入るがごとく。ゆえに、大地の主よ、洗練され戒律ある者たちに尊ばれ実践される、この最も尊きサーンキヤにおいて、二度生まれ（ドヴィジャ）たちはいよいよ深く帰依する。」
भीष्म उवाच
Educational Q&A
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.