Shloka 26
Karma-Phala Rahasya and the Ethics of Dāna (कर्मफल-रहस्यं दानधर्मश्च)
सर्वे तस्यादृता धर्मा यस्यैते त्रय आदृता: । अनादूृतास्तु यस्यैते सर्वास्तस्याफला: क्रिया:
sarve tasyādṛtā dharmā yasyaite traya ādṛtāḥ | anādṛtās tu yasyaite sarvās tasyāphalāḥ kriyāḥ ||
毗湿摩说道：凡敬奉此三者者，等同于敬奉一切诸法之正法；若轻慢此三者，则其一切作为——祭祀与诸般仪轨——尽皆无果。
भीष्म उवाच
Educational Q&A
True religious merit depends on honoring the three foundational objects of reverence taught in the surrounding context; when these are respected, all dharmas are effectively respected, but when they are neglected, even elaborate rites like sacrifices lose their spiritual efficacy.
In the Anuśāsana Parva’s instruction section, Bhīṣma is advising Yudhiṣṭhira on dharma. Here he emphasizes a principle of ethical priority: reverence for the key triad (specified in the preceding verses) is the measure that validates or nullifies one’s ritual and moral actions.