"Yudhishthira said, 'What are the fruits of the yoga represented by
Knowledge, of all the Vedas, and of the (various) observances and vows?
How also may the creature-soul be known? Tell us, this, O grandsire!'

"Bhishma said, 'In this connection is cited the old narrative of the
discourse between that lord of creatures, viz., Manu, and the great
Rishi, Vrihaspati. In days of old, the foremost of celestial Rishis,
viz., Vrihaspati, who was a disciple of Manu, bowed to his preceptor and
addressing that lord and first of all creatures, said, 'What is the cause
(of the universe)? Whence have the ordinances (about sacrifices and other
pious observances) flowed? What are those fruits which the learned say
are attached to Knowledge? Tell me also truly, O illustrious one, what is
that which the very, Vedas have not been able to reveal? What are those
fruits which are adored by eminent personages conversant with the science
of Artha, with the Vedas, and with the Mantras, through sacrifices and
plentiful gifts of kine? Whence do those fruits arise? Where are they to
be found? Tell me also this old history, viz., whence have the earth, all
earthly objects, wind, sky, aquatic creatures, water, heaven, and the
denizens of heaven, all sprung? Man's inclinations tend towards that
object about which he seeks knowledge. I have no knowledge of that
Ancient and Supreme one. How shall I rescue myself from a false display
of inclinations towards Him?The sense seems to be that yogins attain to Brahma even here; whereas Reciters attain to him after death. The Riks, all the Samanas, all the
Yajuses, the Chhandas, Astronomy, Nirukta, Grammar, Sankalpa, and Siksha,
I have studied. But I pave no knowledge of the nature of the great
creatures (the five primal elements) that enter into the composition of
everything.The fact is, I do not know anything of Him, but still I profess to worship him. This is false behaviour. How shall I be rescued from such falsehood? This is what Vrihaspati says. Tell me all I have asked thee, by using only simple
assertions and distinguishing adjectives or attributes. Tell me what the
fruits are of Knowledge and what those fruits that are attached to
sacrifices and other religious rites. Explain to me how also an embodied
being departs from his body and how he attains to another body.'

"Manu said, 'That which is agreeable to one is said to constitute one's
happiness. Similarly, that which is disagreeable to one is said to
constitute one's misery.—By this I shall obtain happiness and keep off
misery—from a sentiment like this flow all religious acts. The efforts
for the acquisition of Knowledge, however, arise from a sentiment for
avoiding both happiness and misery.The Chhandas are the rules of Prosody as applicable to the Vedic hymns. Jyotish is astronomy. It forms an Anga of the Vedas. Nirukta furnishes rules for interpreting obscure passages of the Vedas, and also gives the meanings of technical or obscure words used therein. Kalpa is the description of religious rites. Siksha is the science of Pronunciation as applied to Vedic hymns and mantras. The ordinances about sacrifices
and other observances, that occur in the Vedas, are all connected with
desire. He, however, who liberates himself from desire, succeeds in
attaining to Brahma. That man who, from desire of winning happiness,
walks in the path of acts which are of diverse kinds, has to go to
hell.'They who believe that happiness is not eternal and that, therefore, they should not Pursue it, withdraw themselves from pious acts which lead to that happiness. They seek Knowledge as the best means for avoiding all that is transitory and changeful. They seek moksha or complete Emancipation which has been described in the previous sections.

"Vrihaspati said, 'Men's aspirations are concerned with the acquisition
of the agreeable which ends in happiness, and the avoidance of the
disagreeable which brings misery. Such acquisition and such avoidance
again are accomplished by acts.'The meaning of 'hell' as applied in such passages has been explained before.

"Manu said, 'It is by liberating oneself from acts that one succeeds in
entering into Brahma. The ordinances about acts have flowed for that very
end.This is a highly aphoristic line. I give the sense by expanding the words. By 'acts' here is meant 'sacrifices and other religious observances.' The intention of Vrihaspati is to enforce the Propriety of acts, for without acts, the ends of life cannot, he maintains, be secured. The ordinances about acts tempts only those whose hearts are
not free from desire. By liberating oneself from acts (as already said)
one acquires the highest state. One desirous of felicity (Emancipation),
betaking oneself to religious rites, becomes purified (from attachments)
by acts having for their object the purification of the soul, and at last
wins great splendour. By liberating oneself from acts, one acquires the
highest end, viz., Brahma, which is very much above the reward that acts
give. Creatures have all been created by Mind and Act. These again are
the two best paths adored by all. Outward acts produce fruits that are
transitory as also eternal. For acquiring the latter there is no other
means than abandonment of fruits by the mind.The sense is that one should devote oneself to acts as a sort of preparation. Afterwards one should abandon them for obtaining the higher end. Acts, therefore, have their use, and help one, though mediately, in the acquisition of Brahma. As the eye, when night
passes away and the veil of darkness is removed from it, leads its
possessor by its own power, so the Understanding, when it becomes endued
with Knowledge, succeeds in beholding all evils that are worthy of
avoidance.The mind and acts have created all things. This has been explained in the last verse of section 190 ante. Both are good paths, for by both, good end maybe attained, viz., the highest, by drilling the mind, as also (mediately) by acts (as explained in verse 14 above). The fruits of actions must be mentally abandoned if the highest end is to be attained; i.e., acts may be gone through, but their fruits should never be coveted. Snakes, sharp-pointed kusa blades, and pits, men avoid
when they perceive them lie on their way. If some tread upon or fall into
them, they do so through ignorance. Behold the superiority of the fruits
of knowledge (over those of ignorance). Mantras applied duly, sacrifices,
the presents called Dakshina, gift of food, and concentration of the mind
(for divine contemplation),—these are the five acts that are said to be
productive of fruits, there being none else. Acts have (the three)
attributes (of Sattwa, Rajas, and Tamas) for their soul. The Vedas say
this. (The Vedas consist of Mantras). The Mantras, therefore, have the
same three attributes, since it is with Mantras that acts are to be
accomplished. The ritual also must be liable to the same three
attributes. The fruits of action depend upon the mind. It is the embodied
creature that enjoys those fruits.Nilakantha explains the grammar of the first line differently. His view is yatha chakshurupah praneta nayako, etc. A better construction would be yatha chaksha pranetah (bhavati) etc. All excellent kinds of sound,
form, taste, touch, and scent, are the fruits of acts, being attainable
in the region of acts (i.e., heaven). As regards, however, the fruits of
knowledge, man acquires them even here before death.This verse may be said to furnish the key of the doctrine of karma or acts and why acts are to be avoided by persons desirous of Moksha or Emancipation. Acts have three attributes: for some are Sattwika (good), as sacrifices undertaken for heaven, etc., some are Rajasika (of the quality of Passion), as penances and rites accomplished from desire of superiority and victory; and some are Tamasika (of the quality of Darkness), as those undertaken for injuring others, notably the Atharvan rites of Marana, Uchatana, etc.: this being the case, the Mantras, without acts, cannot be accomplished, are necessarily subject to the same three attributes. The same is the case with rituals prescribed. It follows, therefore, that the mind is the chief cause of the kind of fruits won, i.e., it is the motive that determines the fruits, viz., of what kind it is to be. The enjoyer of the fruit, of course, is the embodied creature. Whatever acts
are accomplished by means of the body, one enjoys the fruits thereof in a
state of physical existence. The body is, indeed, the framework to which
happiness inheres, as also the framework to which misery inheres.There can be no doubt that Nilakantha explains this verse correctly. It is really a cruce. The words Naro na samsthanagatah prabhuh syat must be taken as unconnected and independent. Na samsthana gatah is before death. Prabhuh is adhikari (jnanphale being understood). K.P. Singha gives the sense correctly, but the Burdwan translator makes nonsense of the words.
Whatever acts are accomplished by means of words, their fruits are to be
enjoyed in a state in which words can be spoken. Similarly, whatever acts
are accomplished by the mind, their fruits are enjoyed in a state in
which one is not freed from the mind.The subject of this verse as explained by the commentator, is to inculcate the truth that the result of all acts accomplished by the body is heaven where one in a physical state (however subtile) enjoys those fruits. If Emancipation is to be sought, it must be attained through the mind. Devoted to the fruits of acts,
whatever kind of acts (Sattwika or Rajasika or Tamasika) a person
covetous of fruits accomplishes, the fruits, good or bad, that he
actually enjoys partake of their character. Like fishes going against a
current of water, the acts of a past life come to the actor. The embodied
creature experiences happiness for his good acts, and misery for his evil
ones. Him from whom this universe hath sprung. Him by knowing whom
persons of cleansed souls transgress this world, Him who has not been
expressed by Vedic mantras and words. I will now indicate. Listen to me
as I speak of that highest of the high. Himself liberated from the
several kinds of taste and scent, and sound and touch and form. He is
incapable of being grasped by the senses, unmanifest, without colour, the
One, and He has created the five kinds of objectsThe sense depends upon the word acts. If acts are accomplished by the mind, their fruits must be enjoyed by the person in a state in which he will have a mind. Emancipation cannot be achieved by either recitation (japa) or Dhyana (meditation), for both these are acts. Perfect liberation from acts is necessary for that great end. for His creatures.
He is neither female, nor male, nor of the neuter sex. He is neither
existent, nor non-existent, nor existent-nonexistent.viz., Taste. etc. Only those
that are acquainted with Brahma behold Him. He knoweth no direction."'