Gopradāna-phalasaṃprāpti: Nāciketa’s Vision of Vaivasvata’s Realms (गोप्रदानफलसम्प्राप्तिः — नाचिकेतोपाख्यानम्)
तस्माद् विशिष्टां गच्छन्ति प्राणदा इति नःश्रुतम् । अन्न वापि प्रभवति पानीयात् कुरुसत्तम । नीरजातेन हि विना न किंचित् सम्प्रवर्तते,कुरुश्रेष्ठ! अतः प्राणदान करनेवाले पुरुष श्रेष्ठ गतिको प्राप्त होते हैं--ऐसा हमने सुना है। किंतु अन्न भी जलसे ही पैदा होता है। जलराशिसे उत्पन्न हुए धान्यके बिना कुछ भी नहीं हो सकता
tasmād viśiṣṭāṁ gacchanti prāṇadā iti naḥ śrutam | annaṁ vāpi prabhavati pānīyāt kurusattama | nīrajātena hi vinā na kiñcit sampravartate kuruśreṣṭha |
Bhishma said: “Therefore, we have heard that those who bestow life attain an exceptional state. Yet even food arises from water, O best of the Kurus. Indeed, without grain born of water, nothing at all can proceed, O foremost of the Kurus.”
भीष्म उवाच
Life-giving acts are supremely meritorious, and among life-supporting gifts, water is foundational because even food depends on water; without water-born grain, worldly activity cannot continue.
In Bhishma’s instruction to Yudhiṣṭhira on dharma and gifts, he explains why giving water (and thereby sustaining life and enabling food) is considered a particularly powerful form of merit leading to an excellent spiritual outcome.