The first section has 29 verses, the second section 25 verses, and the third presents 17. The second chapter opens with the fourth section of the Katha Upanishad and has 15 verses, while the fifth valli also has 15 verses. The final section has 17 verses. The first chapter with the first three vallis is considered older, because the third section ends with a structure in Sanskrit that is typically found at closing of other Upanishads, and also because the central ideas are repeated though expanded in the last three sections, that is the second chapter. This, however, does not imply a significant gap between the two chapters, both chapters are considered ancient, and from 1st millennium BCE. The origin of the story of the little boy named Nachiketa, contained in Katha Upanishad is of a much older origin. Nachiketa is mentioned in the verses of chapter 3.11 of Taittiriya Brahmana, both as a similar story, and as the name of one of five fire arrangements for rituals, along with Savitra, Caturhotra, Vaisvasrja and Aruna Agni. The style and structure suggests that some of the verses in Katha Upanishad, such as 1.1.8, 1.1.16-1.1.18, 1.1.28 among others, are non-philosophical, do not fit with the rest of the text, and are likely to be later insertion and interpolations. Content The son questions his father - First Valli The Upanishad opens with the story of Vajasravasa, also called Aruni Auddalaki Gautama, who gives away all his worldly possessions. However, his son Nachiketa (Sanskrit: नचिकेता) sees the charitable sacrifice as a farce, because all those worldly things have already been used to exhaustion, and are of no value to the recipients. The cows given away, for example, were so old that they had 'drank-their-last-water' (पीतोदकाः), 'eaten-their-last-grass' (जग्धतृणाः), 'don't give milk' (दुग्धदोहाः), 'who are barren' (निरिन्द्रियाः). Concerned, the son asks his father, Nachiketa does not die, but accepts his father's gifting him to Death, by visiting the abode of Yama - the deity of death in the Indian pantheon of deities. Nachiketa arrives, but Yama is not in his abode. Nachiketa as guest goes hungry for three nights, states verse 9 of the first Valli of Katha Upanishad. Yama arrives and is apologetic for this dishonor to the guest, so he offers Nachiketa three wishes. Nachiketa' first wish is that Yama discharge him from the abode of death, back to his family, and that his