1.1.01-03
uśan ha vai vājaśravasaḥ sarvavedasaṁ dadau. tasya ha naciketā nāma putra āsa. taṁ ha kumāraṁ santaṁ dakṣiṇāsu nīyamānāsu śraddhā'viveśa ॥1॥
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.
pītodakā jagdhatṛṇā dugdhadohā nirindriyāḥ. anandā nāma te lokāḥ tān sa gacchati tā dadat ॥2॥
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.
sa hovāca pitaraṁ tāta kasmai māṁ dāsyasīti. dvitīyaṁ tṛtīyam. taṁ hovāca mṛtyave tvā dadānīti ॥3॥
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.”
Bhāṣya 1.1.01-03
Ancient testimonials from Brahmasāra and Gatisāra are quoted to set the context.
"agnau viṣṇuṁ sadā dhyāyan triśo'gniṁ nāciketakam. yaścayīta sa tu prāpya svargaṁ tatra bhayātigaḥ. uṣya manvantaraṁ kālaṁ amṛtatvaṁ bhajet kramāt॥"
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.
iti brahmasāre॥
- stated thus is the testimonial Brahmasāre, i.e. 'Essence of Brahman'.
"icchan vājaśravo naptā dadau sarvasvadakṣiṇām. uddālakaḥ svargalokaṁ dadau gāśca nirindriyāḥ॥
"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.
māṁ datvāpi na te gāvo dātavyā īdṛśā iti. uvāca putraḥ taṁ bālaḥ taṁ śaśāpa pitā svayam॥
"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.