त एव नियमा: साक्षात्त एव च यमोत्तमा: ।
तपो दानं व्रतं यज्ञो येन तुष्यत्यधोक्षज: ॥
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).”
Commentary
īśvara-tarpaṇaṁ vinā sarvam eva viphalam iti dig-darśanenāha ta eveti | anye niyamādyā eva na syuḥ |
(Excerpt from the Sārārtha-darśinī-ṭīkā)
“‘Without pleasing Īśvara, everything is verily useless.’ He [i.e., Bhagavān] states this with an overview [of the subject]: ta eva niyamāḥ … [i.e., he speaks this verse]. Regulations (niyamas) and so forth cannot exist otherwise [i.e., any regulation, rule, austerity, charity, rite, sacrifice, or other action that is not pleasing to Hari is not fit to be performed or to be considered a regulation, rule, and so forth].”