Shloka 55
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 ||
那支迦多迦（Naciketas）说道：“当弟子将要施赠一头母牛时，应当拣选一位堪受的师长来领受。若师长接受此牛施，弟子必定得生天界。对于通晓圣行规制之人而言，此牛施乃极大的法（dharma）；诚然，一切他所规定的仪轨，皆汇归于此一原初之法令。”
नाचिकेत उवाच
Educational Q&A
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.