Naciketas, you are the sacred fire, the knower of Brahman among fires. You transcend all the gods, you are the eternal teaching spoken by Death.

Yama elevates Naciketas to the category of brahma-jña (knower of Brahman) among all sacred fires. This glorification indicates that the sincere seeker, like Naciketas, identifies with truth itself. To “transcend all the gods” means that jñāna (knowledge) goes beyond karma-kāṇḍa (devotional ritualism). Sanātana-dharma is the teaching that endures beyond all temporal form.