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
guruṁ śiṣyo varayed gopradāne sa vai gantā niyataṁ svargam eva | vidhijñānāṁ sumahān dharma eṣa vidhiṁ hy ādyaṁ vidhayaḥ saṁviśanti ||
Dijo Naciketas: «Cuando un discípulo está por hacer el don de una vaca, debe escoger a un maestro digno para recibirlo. Si el maestro acepta ese don de vaca, el discípulo alcanza con certeza el cielo. Para quienes conocen las reglas de la conducta sagrada, este don de vaca es un dharma grandísimo; en verdad, todos los demás ritos prescritos quedan reunidos en esta ordenanza primordial».
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.