तथैव दीपदानानि सर्वोपकरणानि वै | बलिकर्म च यच्चान्यदुत्सेका श्व पृथग्विधा:
tathaiva dīpadānāni sarvopakaraṇāni vai | balikarma ca yac cānyad utsekāś ca pṛthagvidhāḥ ||
Bhīṣma berkata: “Demikian juga, hendaklah dilakukan sedekah pelita dan segala persembahan yang diperlukan; dan hendaklah dilaksanakan upacara bali (persembahan dalam ibadat), beserta amalan-amalan bakti lain yang beraneka ragam, masing-masing menurut tertibnya.”
भीष्म उवाच
Bhīṣma emphasizes that dharmic life includes not only major vows but also concrete, varied acts of worship and charity—such as offering lamps, providing ritual requisites, and performing bali-offerings—each according to its proper form.
In the Anuśāsana Parva’s instructional setting, Bhīṣma continues his guidance on righteous conduct by listing meritorious religious acts and ritual observances, highlighting different categories of offerings and practices.