Anuśāsana-parva Adhyāya 112: Dharma as the sole companion; karmic witnesses; rebirth sequences
Bṛhaspati–Yudhiṣṭhira Saṃvāda
सर्वत्यागेष्वभिरता: सर्वज्ञा: समदर्शिन: । शौचेन वृत्तशौचार्थास्ति तीर्था: शुचयश्च ये
sarvatyāgeṣv abhiratāḥ sarvajñāḥ samadarśinaḥ | śaucena vṛttaśaucārthās tīrthāḥ śucayaś ca ye ||
毗湿摩说道:凡乐于彻底舍弃者,具最高意义之智慧者,以平等之眼观一切众生者——又以清净之戒律而活,为内在洗涤而行——如此心地清净之人,本身即为至上圣地(tīrtha)。
भीष्म उवाच
True sanctity is not merely a location or external rite: a person who practices complete renunciation, equal vision, and disciplined purity becomes a living tīrtha—an embodiment of what purifies others.
In the Anuśāsana Parva’s instruction section, Bhīṣma continues advising Yudhiṣṭhira on dharma, redefining ‘holy places’ by praising the ethically and spiritually purified as the highest tīrthas.