Anuśāsana-parva Adhyāya 112: Dharma as the sole companion; karmic witnesses; rebirth sequences
Bṛhaspati–Yudhiṣṭhira Saṃvāda
वृत्तशौचं मन:शौचं तीर्थशौचमत: परम् । ज्ञानोत्पन्नं च यच्छौचं तच्छौचं परमं स्मृतम्
vṛttaśaucaṃ manaḥśaucaṃ tīrthaśaucam ataḥ param | jñānotpannaṃ ca yacchaucaṃ tacchaucaṃ paramaṃ smṛtam ||
वृत्तशौचं मनःशौचं तीर्थशौचमतः परम् । ज्ञानोत्पन्नं च यच्छौचं तच्छौचं परमं स्मृतम् ॥
भीष्म उवाच
Purity has multiple forms—ethical conduct, mental integrity, and ritual/pilgrimage-based cleansing—but the highest purification is inner clarity born of true knowledge, because it transforms the root of intention and understanding.
In the Anushasana Parva’s instruction on dharma, Bhishma continues his teachings by ranking kinds of purity, emphasizing that wisdom-based inner purification surpasses external or merely ritual forms.