Phala of Vrata, Niyama, Svādhyāya, Dama, Satya, Brahmacarya, and Service (व्रत-नियम-स्वाध्याय-दम-सत्य-ब्रह्मचर्य-शुश्रूषा-फलप्रश्नः)
यैस्तद् दत्तं गोसहस््रं शतं वा दशार्थ वा दश वा साधुवत्सम् | अप्येका वै साधवे ब्राह्म॒णाय सास्यामुष्मिन् पुण्यतीर्था नदी वै,“जो मनुष्य किसी श्रेष्ठ ब्राह्यणको सहस्र, शत, दस अथवा पाँच गौओंका उनके अच्छे बछड़ोंसहित दान करता है अथवा एक ही गाय देता है, उसके लिये वह गौ परलोकमें पवित्र तीर्थोवाली नदी बन जाती है
naaciketa uvaaca |
yais tad dattaṃ gosahasraṃ śataṃ vā daśārtha vā daśa vā sādhuvatsam |
apy ekā vai sādhave brāhmaṇāya sāsyāmuṣmin puṇyatīrthā nadī vai ||
नचिकेताः उवाच— येन गोसहस्रं शतं वा दश वा यथाशक्ति साधुवत्सं दत्तं, अथवा साधवे ब्राह्मणायैकापि गौः प्रदत्ता, सा गौरेव परलोके पुण्यतीर्था नदी भवति।
नाचिकेत उवाच
The verse teaches that the moral power of dāna depends on right intention and a worthy recipient: even a single cow given properly to a deserving brāhmaṇa yields great spiritual fruit, symbolized as becoming a purifying river with sacred fords in the next world.
Nāciketa is speaking and describing the otherworldly result of cow-gifts. He lists varying quantities (from a thousand down to one) to stress that merit is accessible according to one’s means, and he uses the image of a ‘holy river’ to convey the gift’s saving, purifying function after death.