Mbh 13.125.3a

"'Bhishma said, "Listen to me with concentrated attention, O king, as I explain to thee, O Bharata, these mysteries appertaining to duties, after the same manner in which the holy Vyasa had explained them to me in days of yore. This subject is a mystery to the very deities, O monarch. Yama of stainless deeds, with the aid of vows well-observed and Yoga meditation, had acquired the knowledge of these mysteries as the high fruits of his penances.[539] What pleases what deity, what pleases the Pitris, the Rishis, the Pramathas (associates of Mahadeva), the goddess Sri, Chitragupta (the recording assistant of Yama), and the mighty Elephants at the cardinal points of the compass, what constitutes the religion of the Rishis--the religion, which has many mysteries and which is productive of high fruits,--the merits of what are called great gifts, and the merits that attach to all the sacrifices, he who knows these, O sinless one, and knowing acts according to his knowledge, becomes freed from stains if he has stains and acquires the merits indicated. Equal to ten butchers is one oilman. Equal to ten oilmen is one drinker of alcohol. Equal to ten drinkers of alcohol is one courtezan. Equal to ten courtezans is a single (territorial) chief.[540] A great king is said to be equal to half of these all. Hence, one should not accept, gifts from these. On the other hand, one should attend to the science, that is sacred and that has righteousness for its indications, of the aggregate of three (viz., Religion, Wealth, and Pleasure). Amongst these, Wealth and Pleasure are naturally attractive. Hence, one should, with concentrated attention, listen to the sacred expositions of Religion (in particular), for the fruits are very great of listening to the mysteries of Religion. One should certainly hear every topic connected with Religion as ordained by the deities themselves.