Mahabharata - Anuśāsana Parva (महाभारत - अनुशासनपर्वम्)
13.070
The story of Naciketas.
Yudhiṣṭhira said.
O sinless one, tell me in detail about the attainment of the fruit of gifting cows. O mighty-armed one, I am not yet satisfied—let it be told. (13-70-1)
Bhishma said;
Here too, they quote this ancient tradition—the saying of the sage Uddālaka and that of Naciketas, of both. (13-70-2)
The sage Uddālaka, having performed the initiation, then said to his son Naciketa, "You serve me." When that discipline was completed, the great sage spoke to his son. (13-70-3)
For one engaged in ceremonial touching and devoted to self-study, the sacrificial sticks, grass, flowers, pot, and water near—what I have forgotten, please bring that from the riverbank and come here. (13-70-4)
Having gone there and not having obtained all that, as it was completely submerged by the river's current, he, the sage, said to his father in this way: "I do not see that." (13-70-5)
Then, suffering from hunger and thirst, the sage Uddālaka, being greatly austere, saw his son as Yama and cursed him. (13-70-6)
Thus, struck by his father's thunderbolt-like words, with joined palms, even as he was saying "be gracious", he whose life had departed fell to the ground. (13-70-7)
Seeing Naciketa fallen, his father, overcome with grief, exclaimed "What have I done?" and collapsed onto the ground. (13-70-8)
He, afflicted by sorrow, embraced his son, and the rest of that day passed; there, too, the dreadful night (passed). (13-70-9)
O best of the Kurus, Naciketas, touched by his father's falling tears, quivered on the silk bed like grain soaked by rain. (13-70-10)
He questioned his praiseworthy son, who had returned, again—he was covered with divine fragrances, as if awakened after sleep had passed. (13-70-11)
Indeed, son, you have conquered auspicious worlds by your own deeds. By fortune you have returned again; truly, your form is not human. (13-70-12)
The witness of all, having been questioned by the great-souled father, appropriately revealed him in the assembly of the fathers among the great sages. (13-70-13)
Having promptly carried out the command to depart, I indeed went, and having reached the vast and splendid-radiant Vaivasvatī assembly hall, I saw it stretching for thousands of yojanas, golden and earthly. (13-70-14)
As soon as he saw me coming towards him, he offered me a seat in the house and instructed me to take it. Vaivasvata (Yama), with arghya and other honors, received me with reverence for your sake. (13-70-15)
Then I slowly said to him, who was surrounded by respected members: O Dharmarāja, I have reached your realm; grant me those worlds which I am truly worthy of. (13-70-16)
Yama said to me, 'You are not dead, gentle one.' But the ascetic said to you, 'See Yama.' Your father, whose brilliance equals blazing fire; O brāhmaṇa, that cannot be made a falsehood. (13-70-17)
You have seen me; now return, dear father. He who performs your funeral rites mourns for your body. I will give you anything also that your mind desires; O beloved guest, ask for whatever you wish. (13-70-18)
Thus addressed by him, I replied: I have gained that purpose of yours which is difficult to reverse. I wish to see the prosperous worlds of the virtuous, if I am worthy of a boon from you. (13-70-19)
That god placed me on the vehicle, yoked with steeds, radiant and resplendent, and then, O best of Brāhmaṇas, made me behold all the worlds of the virtuous. (13-70-20)
I saw there radiant mansions of the self-controlled, of many forms and shapes, all made of jewels. (13-70-21)
There were objects as bright as the full moon, adorned with rows of tiny bells, possessing the wealth of many hundreds, and containing groves with water inside. (13-70-22)
There are objects lustrous like cat's eye gems and the sun, composed of silver and gold, shining with the hue of the youthful sun—these include both immobile and mobile beings. (13-70-23)
Mountains made of edible and enjoyable materials, garments, beds, and trees bearing all wish-fulfilling fruits standing within the houses. (13-70-24)
Rivers, streets, assembly halls, reservoirs, tanks, and everywhere are seen, and thousands of vehicles, all yoked, resound everywhere. (13-70-25)
I saw many rivers flowing with milk, mountains, ghee, pure water, regions permitted by Vaivasvata, and very many places I had not seen before. (13-70-26)
After seeing everything, I, Dharmarāja, said to the great and ancient Viṣṇu: “These ever-flowing rivers of milk and ghee—for whom have they been appointed for enjoyment?” (13-70-27)
Yama said: Know that these (pleasures) are for you to enjoy; those who are givers, virtuous, and give the essence of cows (their due) attain other worlds which are eternal, free from sorrow, and filled with those devoted to cow-giving. (13-70-28)
Truly, mere giving of these cows is not commendable; the recipient, the time, the particular kind of cow, and the method must be considered. O brāhmaṇa, only after knowing these distinctions among cows should they be given; for the pain arising from fire and the sun must be understood. (13-70-29)
The Brāhmaṇa rich in Vedic study, who is highly ascetic and follows the Vaitāna ritual, is considered the proper recipient of these cows. Those cows that have been abandoned due to hardship, those that have come for nourishment, and these types of cows—qualified by these criteria—are esteemed. (13-70-30)
After fasting with water for three nights, on the ground, satisfied cows (should be) given to those appeased. Women, after giving (cows) that are pleased along with their calves, of good progeny and with proper offerings, should live for three days subsisting on products of the cow. (13-70-31)
By giving a cow of virtuous vows, milked with a bronze vessel, having an auspicious calf, and not prone to straying, one attains the heavenly world for as many years as there are hairs on her body. (13-70-32)
Thus, one who, having given to a brāhmaṇa a tamed, strong, youthful bull fit for yoke and maintaining the lineage, enjoys heavenly worlds according to the merit of the giver of the cow. (13-70-33)
Among cows, they say that one who is forbearing, a refuge for cows, grateful, and reduced in means is a deserving recipient; whether the loss of livelihood is from hardship, distress, a great purpose, agriculture, or sacrificial reasons, or in the matter of offspring. (13-70-34)
Cows may be given for the sake of the teacher or for nourishing calves; the place and time are not specified. (Such cows) include those born at home, those well purchased, obtained with knowledge, bought with one's own earnings, those won, and those received in water rites. (13-70-35)
Nāchiketa said;
Having heard the words of Vaivasvata, I again spoke to him: How does one who does not give cows attain the worlds of the givers of cows? (13-70-36)
Then wise Yama said: "Giving a cow grants the highest attainment. There are alternatives to cow donation, but except for an actual cow, these also count as cow donations." (13-70-37)
Who, even when there is no gain, gives a ghee-bestowing cow, being of restrained vow—for him, these ghee-carrying (cows) flow forth like affectionate mothers to their calves. (13-70-38)
When one attains ghee and, being restrained in vows, donates a sesame-cow, he is rescued from hardships by that cow and rejoices in the river of milk. (13-70-39)
When one, at the gaining of sesame and with disciplined observance, gives a water-cow, he attains and enjoys this cool river that flows as desired. (13-70-40)
Dharmarāja showed me such and similar things there. And having seen them, O Acyuta, I experienced the greatest joy. (13-70-41)
I also announce a dear intention to you all: I have obtained a great sacrifice, though performed with little wealth, O dear one; that sacrifice, initiated by me, will be conducted in accordance with Vedic rules. (13-70-42)
Indeed, this curse by you is for my benefit; having obtained it, I saw Yama. Having seen the greatly valuable assembly of charity there, I shall practice the acts of charity without doubt. (13-70-43)
The Dharma King also said this to me, O best of Brahmins, repeatedly and with great delight: "Dear one, you were always devoted to charity; you should especially perform the gift of cows." (13-70-44)
The wealth that is pure and not despised, given in fulfillment of one's own duty, should be offered to a worthy recipient at the proper place and time. Therefore, cows must certainly be given by you always; do not have any doubt about this at all. (13-70-45)
These (women) in former times always gave, possessing peaceful minds, established on the path of giving; they performed severe austerities without hesitation; indeed, they gave charity as well, according to their ability. (13-70-46)
At the proper time, abandoning envy to the extent of their ability, those who are pure-minded, faithful, and virtuous in conduct, having given charities and practiced austerity, attain that other world, and the virtuous shine in heaven. (13-70-47)
This lawfully obtained gift should be presented, after examining, to a worthy twice-born recipient. On the auspicious eighth day, a period of ten days should be observed, using products of the cow— such as milk, dung, or urine. (13-70-48)
One who gives a bull becomes as one who has observed the vow of the Veda; by gifting a pair of cows, one attains the Veda. By giving a cow with its proper accompaniment, one attains the merit of a pilgrimage; by gifting a tawny cow, one is released from sin. (13-70-49)
Even by giving a single tawny cow, endowed with justice, one is freed from sin by the Brāhmaṇa. There is nothing greater than the essence of cows; the donation of cows is said to be very great. (13-70-50)
Cows sustain the worlds through their gifts; and cows produce food for the world. Whoever, understanding this, does not honor the heart of cows, he indeed, evil-minded, will go to hell. (13-70-51)
Whether it is for you to give a thousand cows, a hundred, half a hundred, or ten with good calves, or even one to a virtuous brāhmaṇa, that (gift) indeed, at that sacred ford, would be (as meritorious as) a river. (13-70-52)
By attainment, nourishment, and protection of the world, cows are equal to the rays of the sun on the earth. Likewise, as there is one sound, continuity, and enjoyment; therefore, the giver of cows shines like the sun. (13-70-53)
The student should choose a teacher at the time of gifting cows; he indeed is certainly the proclaimer and the giver of heaven. For those who know the procedure, this is a very great duty; indeed, all other rites depend upon the foremost procedure. (13-70-54)
This gift, obtained by just means, should be given to worthy twice-born after careful examination, and you should ensure it is properly delivered. Both gods and men place their hope in you, and we too—all of us of virtuous nature—regard the offering you present. (13-70-55)
O great sage, thus addressed by Dharmarāja, I bowed with my head to the righteous one and, permitted by Vaivasvata, returned to the feet of the blessed one. (13-70-56)

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ॐ असतो मा सद्गमय। तमसो मा ज्योतिर्गमय। मृत्योर्माऽमृतं गमय। ॐ शान्ति: शान्ति: शान्ति: ॥ - बृहदारण्यकोपनिषद् 1.3.28
"Ōm! Lead me from the unreal to the real, from darkness to light, and from death to immortality. Let there be peace, peace, and peace. Ōm!" - Brihadaranyaka Upanishad 1.3.28

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