Jñāna-yoga and Karma-phala: Manu–Bṛhaspati on Akṣara and the Limits of Mantra
मानसं सर्वभूतानां धर्ममाहुर्मनीषिण: । तस्मात् सर्वेषु भूतेषु मनसा शिवमाचरेत्
mānasaṃ sarvabhūtānāṃ dharmam āhur manīṣiṇaḥ | tasmāt sarveṣu bhūteṣu manasā śivam ācaret ||
ଭୀଷ୍ମ କହିଲେ—ମନୀଷୀମାନେ କହନ୍ତି, ସମସ୍ତ ପ୍ରାଣୀଙ୍କ ପାଇଁ ମନଦ୍ୱାରା କୃତ ଧର୍ମ ହିଁ ଶ୍ରେଷ୍ଠ। ତେଣୁ ସମସ୍ତ ଭୂତଙ୍କ ପ୍ରତି ମନରେ ଶୁଭ ଆଚରଣ କର—ତାଙ୍କ ମଙ୍ଗଳ କାମନା କର।
भीष्म उवाच
True dharma begins internally: the mind should be trained to hold goodwill toward all beings. Even before speech or action, benevolent intention (śiva) directed to everyone is presented as a superior, foundational form of righteousness.
In the Shanti Parva, Bhishma instructs Yudhishthira on dharma and right conduct after the war. Here he emphasizes inner ethics—cultivating universal goodwill in thought—as a key element of righteous living.