Phala of Vrata, Niyama, Svādhyāya, Dama, Satya, Brahmacarya, and Service (व्रत-नियम-स्वाध्याय-दम-सत्य-ब्रह्मचर्य-शुश्रूषा-फलप्रश्नः)
गुरुं शिष्यो वरयेद् गोप्रदाने स वै गन्ता नियतं स्वर्गमेव । विधिज्ञानां सुमहान् धर्म एष विधिं ह्याद्यं विधय: संविशन्ति,“शिष्य जब गोदान करने लगे, तब उसे ग्रहण करनेके लिये गुरुको चुने। यदि गुरुने वह गोदान स्वीकार कर लिया तो शिष्य निश्चय ही स्वर्गलोकमें जाता है। विधिके जाननेवाले पुरुषोंके लिये यह गोदान महान् धर्म है। अन्य सब विधियाँ इस आदि विधिमें ही अन्तर्भूत हो जाती हैं
guruṁ śiṣyo varayed gopradāne sa vai gantā niyataṁ svargam eva | vidhijñānāṁ sumahān dharma eṣa vidhiṁ hy ādyaṁ vidhayaḥ saṁviśanti ||
Naciketas said: “When a disciple is about to make the gift of a cow, he should choose a worthy teacher to receive it. If the teacher accepts that cow-gift, the disciple surely attains heaven. For those who understand the rules of sacred conduct, this cow-gift is a very great act of dharma; indeed, all other prescribed rites are gathered into this primal ordinance.”
नाचिकेत उवाच
The verse teaches that charity is not merely the act of giving but also the discernment of a worthy recipient: a disciple should select a proper guru for the cow-gift, and the guru’s acceptance completes the rite, yielding great merit—so great that other ritual injunctions are said to be encompassed within this foundational act.
Naciketas is speaking about dharma and ritual propriety, explaining the correct procedure and spiritual consequence of gopradāna (cow-donation): the disciple chooses a guru to receive it; if the guru accepts, the disciple is assured heavenly attainment, and the act is praised as a principal ordinance among rites.