Shloka 206
Yajña-bhāga-vyavasthā and the Pravṛtti–Nivṛtti Framework (यज्ञभागव्यवस्था तथा प्रवृत्तिनिवृत्तिधर्मविवेचनम्)
तपो&5तप्यत दुर्धर्ष तात नित्यं वृषध्वज: । तात! उसी गिरिराज हिमालयके पार्श्नभागमें उत्तर दिशाकी ओर जाकर भगवान् वृषध्वज शिवने नित्य-निरन्तर दुर्धर्ष तपस्या की है
tapo ’tapyata durdharṣa tāta nityaṁ vṛṣadhvajaḥ |
ビーシュマは言った。「おお、愛しき子よ、勇猛なる者よ。牛旗を掲げる者（シヴァ）は、常に絶え間なく、打ち破りがたい苦行を修した。」
भीष्म उवाच
Educational Q&A
The verse underscores tapas as a dharmic discipline: unwavering, continuous austerity cultivates inner mastery and spiritual potency, making one ‘durdharṣa’—difficult to overcome—through self-control rather than force.
Bhīṣma, speaking to his listener, cites Śiva (Vṛṣadhvaja) as an exemplar who constantly undertook formidable austerities, using the divine model to reinforce the value of sustained ascetic practice.