पीतोदका जग्धतृणा दुग्धदोहा निरिन्द्रियाः । अनन्दा नाम ते लोकास्तान् स गच्छति ता ददत् ॥ ३॥

ॐ

English Translation

When the gifts were being distributed, faith entered into the heart of Nachiketa, who was still a boy. He said to himself: Joyless, surely, are the worlds to which he goes who gives away cows no longer able to drink, to eat, to give milk, or to calve. 
 

ॐ

Commentary

How he thought is explained; the epithet Pîtôdakâh and those which follow describe the cows to be given as rewards. Pítôdakâh, by which all water has been drunk; jagdhatrinâh, by which all grass has been eaten. Dugdhadôhâh, from which all milk has been milched. Nirindriâh , not capable of breeding. The meaning is—cows old and useless; giving such cows to the Ritviks for their rewards, the person performing the sacrifice attains those worlds which are joyless, i.e., devoid of happiness.

Sri Shankar's