यः whoever, कर्मणाम् actions, आरम्भे at the beginning, अर्थानाम् the benefits, गुरुलाघवम् relative value, फलम् fruit, दोषं वा or blemish, न जानाति does not know, सः that one, बालः इति as a boy, उच्यते ह is considered.

He who, at the commencement of any action, does not foresee the good or evil consequences of his action in considered a child.