Phala of Vrata, Niyama, Svādhyāya, Dama, Satya, Brahmacarya, and Service (व्रत-नियम-स्वाध्याय-दम-सत्य-ब्रह्मचर्य-शुश्रूषा-फलप्रश्नः)
गामप्येकां कपिलां सम्प्रदाय न्यायोपेतां कलुषाद् विप्रमुच्येत् । गवां रसात् परम॑ नास्ति किंचिद् गवां प्रदानं सुमहद् वदन्ति
gām apy ekāṃ kapilāṃ sampradāya nyāyopetāṃ kaluṣād vipramucyet | gavāṃ rasāt paramaṃ nāsti kiṃcid gavāṃ pradānaṃ sumahad vadanti |
Naciketa dijo: «Aun donando una sola vaca kapilā—obtenida legítimamente y entregada con justicia—uno queda libre de la impureza (del pecado). Nada hay superior a los productos de la vaca (la leche y sus derivados); por eso los sabios llaman al don de vacas un don grandísimo».
नाचिकेत उवाच
The verse teaches that charity must be ethically grounded—one should give what is rightfully obtained and given in a just manner. Such dharmic giving, especially of a cow (a source of nourishment), is praised as a ‘great gift’ and is said to cleanse moral defilement.
Naciketa is speaking within a didactic context, emphasizing the religious-ethical value of go-dāna (gifting a cow). He argues that even a single properly given kapilā cow can free a person from sin, because nothing surpasses the sustaining ‘rasa’ (milk and its products) derived from cows.