Phala of Vrata, Niyama, Svādhyāya, Dama, Satya, Brahmacarya, and Service (व्रत-नियम-स्वाध्याय-दम-सत्य-ब्रह्मचर्य-शुश्रूषा-फलप्रश्नः)
प्राप्त्या पुष्टया लोकसंरक्षणेन गावस्तुल्या: सूर्यपादै: पृथिव्याम् शब्दश्नैक: संततिश्नोपभोगा- स्तस्माद् गोद: सूर्य इवावभाति,'प्राप्ति, पुष्टि तथा लोकरक्षा करनेके द्वारा गौएँ इस पृथ्वीपर सूर्यकी किरणोंके समान मानी गयी हैं। एक ही “गो” शब्द धेनु और सूर्य-किरणोंका बोधक है। गौओंसे ही संतति और उपभोग प्राप्त होते हैं; अतः गोदान करनेवाला मनुष्य किरणोंका दान करनेवाले सूर्यके ही समान माना जाता है
prāptyā puṣṭyā lokasaṃrakṣaṇena gāvas tulyāḥ sūryapādaiḥ pṛthivyām | śabdaś caikaḥ “go” iti santatiś copabhogāḥ—tasmād godaḥ sūrya ivāvabhāti ||
By granting prosperity, nourishment, and the protection of the world, cows are regarded on this earth as comparable to the sun’s rays. The single word “go” denotes both a cow and a sunbeam. From cows arise lineage and the means of enjoyment and livelihood; therefore, one who gives cows in charity shines like the sun itself, as though bestowing rays.
नाचिकेत उवाच
Cow-gift (go-dāna) is praised as a high form of charity because cows sustain society through prosperity, nourishment, and protection of worldly welfare; thus the donor gains radiance and merit comparable to the sun that gives rays.
Nāciketa explains, using a linguistic and symbolic point (the word ‘go’ meaning both cow and sunbeam), why cows are likened to the sun’s rays and why the giver of cows is honored as shining like the sun.