Shloka 47

एता: पुरा हाददन्नित्यमेव शान्तात्मानो दानपथे निविष्टा: तपांस्युग्राण्यप्रतिशड्कमाना- स्ते वै दान॑ प्रददुश्चैव शक्‍त्या,'पूर्वकालमें शान्तचित्तवाले पुरुषोंने दानके मार्ममें स्थित हो नित्य ही गौओंका दान किया था। वे अपनी उग्र तपस्याके विषयमें संदेह न रखते हुए भी यथाशक्ति दान देते ही रहते थे

etāḥ purā hādadann nityam eva śāntātmano dānapathe niviṣṭāḥ | tapāṁsy ugrāṇy apratiśaṅkamānās te vai dānaṁ pradaduś caiva śaktyā ||

In former times, men of tranquil mind, firmly established on the path of giving, would continually bestow these (cows) as gifts. Even while pursuing severe austerities without doubt or hesitation about their ascetic discipline, they still kept giving charity according to their capacity.

{'etāḥ''these (feminine plural
{'etāḥ':
here, the cows being discussed)', 'purā''formerly, in ancient times', 'nityam eva': 'always, continually', 'śānta-ātmānaḥ': 'those whose minds/selves are calm
here, the cows being discussed)', 'purā':
tranquil-minded persons', 'dāna-patha''the path/principle of charity
tranquil-minded persons', 'dāna-patha':
the discipline of giving', 'niviṣṭāḥ''entered into
the discipline of giving', 'niviṣṭāḥ':
firmly established in', 'tapāṁsi''austerities, ascetic practices', 'ugrāṇi': 'fierce, severe', 'apratiśaṅkamānāḥ': 'not doubting
firmly established in', 'tapāṁsi':
without hesitation', 'te vai''they indeed', 'dānam': 'gift, charity', 'pradaduḥ': 'they gave, bestowed', 'ca eva': 'and indeed/also', 'śaktyā': 'according to one’s power/means
without hesitation', 'te vai':

नाचिकेत उवाच

नाचिकेत (Nāciketa)
गाः/एताः (cows, as the implied objects of donation)

Educational Q&A

Austerity and spiritual discipline are not meant to become excuses for withholding generosity; the ethically mature person, calm in mind and steady in dharma, continues to give according to capacity.

Nāciketa recalls an ancient model of righteous conduct: tranquil-minded people, committed to the path of charity, regularly donated cows and maintained giving even while engaged in severe ascetic practices.