Nārāyaṇa-tejas: Kṛṣṇa’s Vrata, the Fire-Manifestation, and the Sages’ Inquiry (अनुशासन पर्व, अध्याय १२६)
अहं दानं प्रशंभामि भवानपि तप:श्रुते । तप: पवित्र वेदस्य तप: स्वर्गस्थ साधनम्
bhīṣma uvāca | ahaṃ dānaṃ praśaṃsāmi bhavān api tapaḥ-śrute | tapaḥ pavitraṃ vedasya tapaḥ svargastha-sādhanam ||
Disse Bhishma: “Eu louvo a virtude de dar; e tu, versado em austeridade e saber sagrado, também louvas o tapas. De fato, o tapas purifica; santifica o estudo do Veda e é um excelente meio para alcançar o céu.”
भीष्म उवाच
Bhishma affirms that both charity (dāna) and austerity (tapas) are praised within dharma, and he highlights tapas as especially purifying—supporting the sanctity of Vedic engagement and functioning as a strong means toward heavenly merit (svarga).
In Bhishma’s instruction on dharma (Anuśāsana Parva), he addresses a learned interlocutor and frames a comparative appreciation of virtues: he commends dāna while acknowledging the other’s emphasis on tapas and sacred learning, then states the spiritual efficacy of tapas.