ta eva niyamāḥ sākṣāt ta eva ca yamottamāḥ
ta eva niyamāḥ sākṣāt ta eva ca yamottamāḥ |
tapo dānaṁ vrataṁ yajño yena tuṣyaty adhokṣajaḥ ||
(Śrīmad Bhāgavatam: 8.16.61)
“That by which Adhokṣaja [i.e., Bhagavān] is satisfied is indeed directly the regulation (niyama), and that is indeed the best rule (yama), austerity (tapas), charity (dāna), rite (vrata), and sacrifice (yajña).”