1.2.11

कामस्याप्तिं जगतः प्रतिष्ठां क्रतोरानन्त्यमभयस्य पारम्। स्तोममहदुरुगायं प्रतिष्ठां दृष्ट्वा धृत्या धीरो नचिकेतोऽत्यस्राक्षीः ॥११॥

Naciketa, the steadfast one transcended the attainment of desire and all, having seen - the foundation of the world, the cause of the infinitude of sacrifices, the far shore of fearlessness, one who can't be attained even by full-fledged praises, the widely-sung one.

Bhāṣya 1.2.11

'kratoḥ ānantyam', i.e. doer of infinite sacrifices, is the cause; 'stomebhyaḥ api' implies 'even by full-fledged praises not possible to attain'; 'urugāyaṁ', i.e. the widely sung one; The concerned subject here does not pertain to the individual soul, but to the supreme lord as highlighted by various testimonials such as - "The arrow is indeed the individual self, and Brahman is its target",

क्रतोरानन्त्यहेतुम्। स्तोमैरपि सर्वात्मना प्राप्तुमशक्यम्। स्तोमेभ्योऽपि महान्तम्। उरुगायमित्युक्तत्वाच्च न जीवविषयोयं प्रश्नः।

The phrase 'kratoḥ ānantyam', i.e. doer of infinite sacrifices, is the cause. The phrase 'stomebhyaḥ api' implies 'even by full-fledged praises not possible to attain'. Being praised as greater than all hymns, and being called 'urugāyaṁ', i.e. the widely sung one - this question does not pertain to the individual soul.

"शरो ह्यात्मा ब्रह्म तल्लक्ष्यमुच्यते।", "शरवत् तन्मयो भवेत्।", "अभयं तितीर्षतां पारम्।", "तादृगेव भवति।"

"The arrow is indeed the individual self, and Brahman is its target", "One should become as identified with it as an arrow", "For those who seek to cross to the far shore of fearlessness", "one becomes like that alone."

इत्यादौ सर्वत्र भेदस्यैवोक्तेश्च न जीवाभेदः। नाचिकेतं शकेमसीत्युक्तत्वाच्च नाचिकेताग्निस्थो भगवानेवात्रोच्यत इति सिद्धम्। उरुगायं दृष्ट्वा कामस्याप्तिमत्यस्राक्षीः।

In such statements, in all examples, distinction is spoken of, and not identity with the individual soul. With the use of the phrase "we are not able to reach Naciketas", it is established that the one in the Naciketa fire is the Lord Himself. "Having seen the widely sung one, he transcended and the attainment of desire" - is the implied meaning.

न च मृत्वा यमं प्राप्तस्य नचिकेतसो मृतोऽस्ति न वेति संशयो युज्यते ॥११॥

There is no room for doubt whether Naciketas, having gone to Yama after death, is dead or not. (He should be certainly dead in the material world.)