गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
कर्मभिश्चापि सुशुभै: सुव्रता ऋषयस्तथा । सशरीरा हि तान् यान्ति ब्राह्मणा: शुभबुद्धय:,उत्तम व्रतका पालन करनेवाले ऋषि तथा शुभ बुद्धिवाले ब्राह्मण अपने शुभकर्मोंके प्रभावसे वहाँ सशरीर चले जाते हैं
karmabhiś cāpi suśubhaiḥ suvratā ṛṣayas tathā | saśarīrā hi tān yānti brāhmaṇāḥ śubhabuddhayaḥ ||
Wika ni Bhīṣma: Sa pamamagitan ng sarili nilang mariringal na gawa at ng kapangyarihan ng mga panatang (vrata) na tapat na tinupad, ang mga rishi na may dakilang disiplina—gayundin ang mga Brahmin na may dalisay at mapalad na pag-unawa—ay nakaaabot sa mga daigdig na iyon kahit kasama ang kanilang katawan.
पितामह उवाच
The verse teaches that dharmic action (suśubha karma) and steadfast observance of vows (suvrata) have real spiritual efficacy: they can lead sages and virtuous Brahmins to attain exalted realms, emphasizing disciplined ethics as a direct path to higher attainment.
Bhīṣma, instructing on dharma in the Anuśāsana Parva, describes who reaches the blessed destinations previously mentioned: sages devoted to excellent vows and Brahmins of auspicious understanding, who attain those realms through the force of their meritorious conduct—even 'with the body' (saśarīra).