1.2.11

kāmasya āptiṁ jagataḥ pratiṣṭhāṁ kratoḥ ānantyam abhayasya pāram। stoma-mahat urugāyaṁ pratiṣṭhāṁ dṛṣṭvā dhṛtyā dhīraḥ naciketaḥ aty-asrākṣīḥ ॥11॥

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",

kratoḥ ānantya-hetum। stomaiḥ api sarvātmanā prāptum aśakyam। stomebhyaḥ api mahāntam। urugāyam iti uktatvāt ca na jīva-viṣayaḥ ayaṁ praśnaḥ।

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.

"śaraḥ hi ātmā brahma tat-lakṣyam ucyate.", "śara-vat tan-mayaḥ bhavet.", "abhayam titīrṣatāṁ pāram.", "tādṛk eva bhavati."

"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."

ity-ādau sarvatra bhedasya eva ukteḥ ca na jīva-abhedaḥ। nāciketaṁ śakemasi iti uktatvāt ca nāciketa-agni-sthaḥ bhagavān eva atra ucyata iti siddham। urugāyaṁ dṛṣṭvā kāmasya āptim aty-asrākṣīḥ।

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.

na ca mṛtvā yamaṁ prāptasya naciketasaḥ mṛtaḥ asti na vā iti saṁśayaḥ yujyate ॥11॥

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.)