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Shloka 51

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 |

नचिकेताः उवाच— न्यायोपार्जितामेकामपि कपिलां गां सम्प्रदाय मनुष्यः कलुषात् प्रमुच्यते। गोरसात् परं न किञ्चिदस्ति; तस्माद् गोदानं सुमहद्दानमिति विद्वांसो वदन्ति।

{'gām''a cow (accusative singular of go)', 'api': 'even, also', 'ekām': 'one (single)', 'kapilām': 'tawny/reddish-brown (a ‘kapilā’ cow)', 'sampradāya': 'having given
{'gām':
by bestowing (absolutive of sam-√dā)', 'nyāya-upetām''endowed with justice
by bestowing (absolutive of sam-√dā)', 'nyāya-upetām':
in accordance with right conduct (i.e., properly acquired and properly given)', 'kaluṣāt''from impurity/defilement
in accordance with right conduct (i.e., properly acquired and properly given)', 'kaluṣāt':
from sin', 'vipramucyet''would be completely freed/released', 'gavām': 'of cows', 'rasāt': 'from ‘rasa’—juice/essence
from sin', 'vipramucyet':
heremilk and its nourishing produce', 'paramam': 'supreme, highest', 'nāsti kiṃcit': 'there is nothing (else) that exists (as higher)', 'pradānam': 'gift, giving, donation', 'sumahat': 'very great', 'vadanti': 'they say
here:

नाचिकेत उवाच

नाचिकेत (Naciketa)
गौः (cow)
कपिला गौः (tawny cow)
गोरस (milk/produce of the cow)

Educational Q&A

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.