Adhyātma–Adhibhūta–Adhidaivata Correspondences and the Triguṇa Lakṣaṇas (Śānti-parva 301)
विमुक्त: पुण्यपापे भ्य: प्रविष्टस्तमनामयम् | परमात्मानमगुणं न निवर्तति भारत
vimuktaḥ puṇya-pāpebhyaḥ praviṣṭas tam anāmayam | paramātmānam aguṇaṃ na nivartati bhārata bhārata ||
毗湿摩言:既离福德与罪业,三昧于数论瑜伽者,得解脱后,入于清净无垢、无病无忧之境——无相无德(nirguṇa)之最高我。噫,婆罗多啊,一旦融入此至上真实,便不复还于世间生死轮回。
भीष्म उवाच
Liberation is described as transcending both puṇya and pāpa (all karmic accounting) and entering the attributeless Supreme Self; one who attains this state does not return to saṃsāra.
In Bhīṣma’s instruction to Yudhiṣṭhira in the Śānti Parva, he explains the final outcome of the Sāṅkhya-yogin’s path: release from karmic dualities and irreversible union with the Supreme Reality.