Shloka 97
Adhyātma–Adhibhūta–Adhidaivata Correspondences and the Triguṇa Lakṣaṇas (Śānti-parva 301)
विमुक्त: पुण्यपापे भ्य: प्रविष्टस्तमनामयम् | परमात्मानमगुणं न निवर्तति भारत
vimuktaḥ puṇya-pāpebhyaḥ praviṣṭas tam anāmayam | paramātmānam aguṇaṃ na nivartati bhārata bhārata ||
ビーシュマは言った。「功徳と罪とをともに離れたサーンキヤの行者は、解脱してのち、汚れなく病なく憂いなき境地—属性なき最高我（ニルグナ・パラマートマン）—へと入る。バーラタよ、その至上の実在に溶け入った者は、もはやこの世の生死の輪へ戻ることはない。」
भीष्म उवाच
Educational Q&A
Liberation is described as transcending both puṇya and pāpa (all karmic accounting) and entering the attributeless Supreme Self; one who attains this state does not return to saṃsāra.
In Bhīṣma’s instruction to Yudhiṣṭhira in the Śānti Parva, he explains the final outcome of the Sāṅkhya-yogin’s path: release from karmic dualities and irreversible union with the Supreme Reality.