Suvarṇa-dāna: Kārttikeya’s Origin and the Defeat of Tāraka (सुवर्णदान-प्रसङ्गे कार्त्तिकेय-उत्पत्ति तथा तारकवधः)
दानैश्न विविधै: पुण्यैस्तथा तीर्थानुसेवनात् । तपसा महता चैव सुकृतेन च कर्मणा
dānaiś ca vividhaiḥ puṇyais tathā tīrthānusevanāt | tapasā mahatā caiva sukṛtena ca karmaṇā
Wika ni Bhīṣma: Sa pamamagitan ng maraming uri ng mapagpalang pagbibigay, sa tapat na pagdalaw at paggalang sa mga banal na pook ng paglalakbay (tīrtha), sa pagsasagawa ng dakilang tapas, at sa paggawa ng matuwid na gawain—nag-iipon ang tao ng kabutihang-loob at umuusad sa landas ng dharma.
भीष्म उवाच
Bhīṣma enumerates principal sources of puṇya: charitable giving, sustained engagement with tīrthas, great tapas (self-discipline), and sukṛta-karman (righteous action). The verse frames dharma as something built through consistent, ethically grounded practices rather than a single act.
In Anuśāsana Parva, Bhīṣma instructs Yudhiṣṭhira on dharma. Here he lists recognized means of accruing merit—dāna, tīrtha-sevā, tapas, and good deeds—within his broader teaching on righteous living and religious duty.