तीर्थवंशोपदेशः
Tīrtha-vaṃśa Upadeśa: Instruction on the Fruits of Sacred Waters
दानेन तपसा चैव सत्येन च युधिष्ठिर । ये धर्ममनुवर्तन्ते ते नरा: स्वर्गगामिन:,जो दान, तपस्या और सत्यके द्वारा धर्मका अनुष्ठान करते हैं, वे मनुष्य स्वर्गगामी होते हैं
dānena tapasā caiva satyena ca yudhiṣṭhira | ye dharmam anuvartante te narāḥ svargagāminaḥ ||
ਭੀਸ਼ਮ ਨੇ ਆਖਿਆ—ਹੇ ਯੁਧਿਸ਼ਠਿਰ! ਜੋ ਦਾਨ, ਤਪ ਅਤੇ ਸੱਚਾਈ ਰਾਹੀਂ ਧਰਮ ਦਾ ਪਾਲਣ ਕਰਦੇ ਹਨ, ਉਹ ਮਨੁੱਖ ਸਵਰਗਗਾਮੀ ਹੁੰਦੇ ਹਨ।
भीष्म उवाच
Dharma is upheld through three foundational disciplines—generosity (dāna), austerity/self-restraint (tapas), and truthfulness (satya). A life aligned with these leads to spiritual merit and the attainment of heaven (svarga).
In the Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on righteous conduct. Here he summarizes a key ethical principle: those who actively practice dharma by giving, disciplined living, and truth are said to reach heavenly realms.