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 disse: “Mesmo ao doar uma única vaca kapilā—obtida legitimamente e oferecida com justiça—alguém se liberta da impureza (do pecado). Nada é superior aos produtos da vaca (o leite e seus derivados); por isso os sábios dizem que a doação de vacas é uma dádiva grandíssima.”
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.