देवतानन्तरं विप्रांस्तप:सिद्धांस्तपो5धिकान्
devatānantaraṃ viprāṃs tapaḥsiddhāṃs tapo'dhikān
देवतानन्तरं विप्रान् तपःसिद्धान् तपोऽधिकान् । (पूजयेत्/अर्चयेत् इति भावः)।
भीष्म उवाच
The verse establishes an order of reverence: after the gods, those most worthy of honor are brāhmaṇas—especially ascetics perfected by tapas—implying that spiritual discipline and realized virtue command high ethical respect.
In Bhīṣma’s instruction on dharma, he enumerates whom one should honor; here he places brāhmaṇas accomplished in austerity immediately after the gods, emphasizing their religious and moral authority.