Anuśāsana-parva Adhyāya 112: Dharma as the sole companion; karmic witnesses; rebirth sequences
Bṛhaspati–Yudhiṣṭhira Saṃvāda
कीर्तनाश्चैव तीर्थस्य स्नानाश्न पितृतर्पणात् । धुनन्ति पापं तीर्थेषु ते प्रयान्ति सुखं दिवम्
kīrtanāś caiva tīrthasya snānāś ca pitṛtarpaṇāt | dhunanti pāpaṃ tīrtheṣu te prayānti sukhaṃ divam ||
कीर्तनाच्चैव तीर्थस्य स्नानाच्च पितृतर्पणात्। धुनन्ति पापं तीर्थेषु ते प्रयान्ति सुखं दिवम्॥
भीष्म उवाच
Pilgrimage is not merely travel: remembering the tīrtha’s sanctity (kīrtana), bathing there (snāna), and fulfilling ancestral duty (pitṛ-tarpaṇa) together function as a discipline of purification that removes pāpa and leads to a blessed posthumous state.
In the Anuśāsana Parva’s instruction on dharma, Bhīṣma continues advising Yudhiṣṭhira about religious duties and their fruits, here emphasizing the merit gained by tīrtha-observances—bathing and offerings to ancestors—resulting in purification and attainment of heaven.