Kāthakopaniṣat Bhāshya (काठकोपनिषत् )
1.1.01-03
उशन् ह वै वाजश्रवसः सर्ववेदसं ददौ। तस्य ह नचिकेता नाम पुत्र आस। तं ह कुमारं सन्तं दक्षिणासु नीयमानासु श्रद्धाऽविवेश ॥१॥
Desiring (reward), indeed, Vājashravasa gave away all his possessions. He had a son named Nachiketas. As the boy saw the gifts being carried away, 'śraddhā', i.e. honest-interest arose in him.
पीतोदका जग्धतृणा दुग्धदोहा निरिन्द्रियाः। अनन्दा नाम ते लोकाः तान् स गच्छति ता ददत् ॥२॥
Those who give cows whose water has been drunk, grass eaten, milk drawn, and who are feeble—go to the joyless realms known by that name.
स होवाच पितरं तात कस्मै मां दास्यसीति। द्वितीयं तृतीयम्। तं होवाच मृत्यवे त्वा ददानीति ॥३॥
He said to his father, “O father, to whom will you give me?” A second time, and a third time he asked. To him, he said, “To Death I give you.”
Bhāṣy 1.1.01-03
Ancient testimonials from Brahmasāra and Gatisāra are quoted to set the context.
"अग्नौ विष्णुं सदा ध्यायन् त्रिशोऽग्निं नाचिकेतकम्। यश्चयीत स तु प्राप्य स्वर्गं तत्र भयातिगः। उष्य मन्वन्तरं कालं अमृतत्वं भजेत् क्रमात्॥"
One who always meditates on Viṣṇu in the fire and performs the Nachiketa fire ritual thrice—he, attaining heaven, becomes free from fear there. Dwelling for the period of a manvantara, he gradually attains immortality.
इति ब्रह्मसारे॥
- stated thus is the testimonial Brahmasāre, i.e. 'Essence of Brahman'.
"इच्छन् वाजश्रवो नप्ता ददौ सर्वस्वदक्षिणाम्। उद्दालकः स्वर्गलोकं ददौ गाश्च निरिन्द्रियाः॥
"Desiring the the heavenly world Vājashrava's grandson Uddālaka gave away all his possessions as sacrificial offering. He gave cows that were feeble and devoid of vitality.
मां दत्वापि न ते गावो दातव्या ईदृशा इति। उवाच पुत्रः तं बालः तं शशाप पिता स्वयम्॥
"Such cows as these should not be given by you, Even give me away" — said the boy to his father. Then the father himself cursed him.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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