Shloka 5
Nārāyaṇa-tejas: Kṛṣṇa’s Vrata, the Fire-Manifestation, and the Sages’ Inquiry (अनुशासन पर्व, अध्याय १२६)
अहं दानं प्रशंभामि भवानपि तप:श्रुते । तप: पवित्र वेदस्य तप: स्वर्गस्थ साधनम्
bhīṣma uvāca | ahaṃ dānaṃ praśaṃsāmi bhavān api tapaḥ-śrute | tapaḥ pavitraṃ vedasya tapaḥ svargastha-sādhanam ||
毗湿摩说：“我称赞布施之德；而你这位通晓苦行（tapas）与圣学之人，也称赞苦行。的确，苦行能净化身心；它使对吠陀的研习更为清净神圣，并且是通往天界的上乘之道。”
भीष्म उवाच
Educational Q&A
Bhishma affirms that both charity (dāna) and austerity (tapas) are praised within dharma, and he highlights tapas as especially purifying—supporting the sanctity of Vedic engagement and functioning as a strong means toward heavenly merit (svarga).
In Bhishma’s instruction on dharma (Anuśāsana Parva), he addresses a learned interlocutor and frames a comparative appreciation of virtues: he commends dāna while acknowledging the other’s emphasis on tapas and sacred learning, then states the spiritual efficacy of tapas.