यः सेतुरीजानानामक्शरं ब्रह्म यत्परम् ।
अभयं तितीर्षतां पारं नाचिकेतँ शकेमहि ॥ २ ॥

yaḥ seturījānānāmakśaraṃ brahma yatparam |
abhayaṃ titīrṣatāṃ pāraṃ nāciketam̐ śakemahi || 2 ||

2. We are able to know the fire which is the bridge of those who perform sacrifices, and also the highest immortal Brahman, fearless, and the other shore for those, who wish to cross the ocean of Samsara.

Shankara’s Commentary:

The Nachiketa fire, which is, as it were, a bridge for persons performing sacrifices for the purpose of crossing grief, we can light up. Moreover, what is fearless, and what is the main support of the knowers of Brahman, who wish to go to the other shore of Samsara, the immortal Brahman known as atman, we can know. The meaning of the text is that both the unmanifested and the manifested Brahman, the goal of the knowers of Brahman, and those who perform Karma are worthy to be known.

It is a description of these that has been given in the previous text.