कर्मनाशाभावः, गर्भे जीवप्रवेशः, आचारधर्मोपदेशः
Karma’s Non-Extinction, Jīva’s Entry into the Embryo, and Instruction on Conduct-Dharma
तेषु तत् कर्म निक्षिप्तं यः स धर्म: सनातन: । यस्तं समभिपद्येत न स दुर्गतिमाप्रुयात्
teṣu tat karma nikṣiptaṁ yaḥ sa dharmaḥ sanātanaḥ | yas taṁ samabhipadyeta na sa durgatim āpnuyāt ||
Dalam kebajikan dan disiplin itu terletak amalan perbuatan yang telah disebut terdahulu—seperti bersedekah. Jalan tindakan yang telah ditegakkan itulah yang dikenali sebagai Dharma yang kekal. Sesiapa yang benar-benar berlindung pada Dharma yang kekal itu tidak akan jatuh ke dalam malang atau kesudahan yang hina.
ब्राह्मण उवाच
The verse teaches that the earlier-mentioned righteous acts (notably charity and related duties) are grounded in, and constitute, Sanātana Dharma; adopting this eternal moral order protects one from falling into durgati (a degraded or miserable end).
A brāhmaṇa speaker is instructing the listener by summarizing that the previously described practices are not merely optional virtues but the very substance of eternal Dharma, and he emphasizes their salvific consequence—freedom from misfortune and moral downfall.