If a person regards Brahman—the ultimate reality—as non-existent, such a one becomes as though non-existent; but if one knows Brahman as truly existent, then people know him as truly existent. In this, the bodily self remains as before. Yet, a profound inquiry arises: when one departs from this world, does the ignorant reach that higher realm, or is it only the knower who attains it? In the beginning, Brahman desired, “May I be many; may I be born.” With this intention, Brahman performed austerity. Through this austerity, Brahman brought forth all that exists in the universe. Having created everything, Brahman then entered into this creation, becoming both the manifest and the unmanifest, the defined and the undefined, that which has a base and that which is baseless, knowledge and ignorance, truth and falsehood. Ultimately, all became established in truth; for whatever exists is indeed called truth. Once, all was non-existence. From that non-existence, existence was born. Existence shaped itself into its own form, and thus it is called “well-made.” What is well-made is essence, and by obtaining essence, one becomes blissful. Indeed, who could breathe or live if this expanse, this space, were not bliss itself? It is this bliss that enables all joy. When one finds firm footing in that which is invisible, unembodied, undefined, and without foundation, one attains true fearlessness. But if even the slightest distinction is perceived within this, fear arises; for wherever there is duality, there is fear. Out of fear of Him—the Supreme—do the wind blow, the sun rise, fire burn, Indra rule, and Death, as the fifth, run their course. Thus, the inquiry into bliss arises. Imagine a young man: learned, strong, vigorous, and in possession of all the world’s wealth—this is a measure of human bliss. But the bliss of the human gandharvas is a hundredfold greater, and so it is for the learned one untainted by desire. A hundred times greater still is the bliss of the divine gandharvas, and so for the pure-minded. The bliss of the ancestors in their abiding world is a hundredfold that again, and so on: the bliss of gods by birth, of gods by merit, of the gods themselves, of Indra, of Bṛhaspati, of Prajāpati, and finally, the bliss of Brahman—each surpasses the previous by a hundredfold, and so it is for the learned and desireless. The one who is within the person and the one who is within the sun are indeed one and the same. Whoever knows this, upon departing from this world, attains the self made of food, of breath, of mind, of knowledge, and of bliss. Yet, Brahman is beyond the reach of words and mind; they turn back, unable to grasp it. One who knows the bliss of Brahman fears nothing. For such a one, there is no burning regret: “Why did I not do what is good? Why did I do what is evil?” Whoever knows thus becomes filled with these selves—food, breath, mind, knowledge, bliss—and fills oneself with both. This is the teaching. In ancient times, Bṛgu, the son of Varuṇa, approached his father and asked, “Venerable Sir, teach me Brahman.” Varuṇa replied, “Food, breath, sight, hearing, mind, and speech—seek to know that from which these beings are born, by which they live, and into which they enter at death. That is Brahman.” So Bṛgu practiced austerity. Through his efforts, Bṛgu realized, “Food is Brahman.” For from food all beings are born; by food they live; and into food they return. Yet, seeking deeper understanding, Bṛgu returned to his father and asked again. Varuṇa instructed, “Seek to know Brahman through austerity; austerity itself is Brahman.” Bṛgu practiced austerity once more. He then realized, “Breath is Brahman,” for from breath all beings arise, by breath they live, and into breath they return. Still unsatisfied, Bṛgu continued his inquiry, each time receiving the same instruction from Varuṇa: “Seek to know Brahman through austerity.” Through further austerity, Bṛgu understood, “Mind is Brahman,” for from mind beings are born, by mind they live, and into mind they merge. Yet again, Bṛgu persisted, practicing austerity, and then understood, “Knowledge is Brahman,” for from knowledge alone all beings are born, by knowledge they live, and into knowledge they enter at death. Still, Bṛgu sought the highest truth, and through deepest austerity, he finally realized, “Bliss is Brahman.” From bliss all beings are born, by bliss they live, and into bliss they return. This is the knowledge of Bṛgu and Varuṇa, established in the highest heaven. Whoever knows thus stands firm, becomes endowed with food, is the eater of food, and becomes great in offspring, cattle, the radiance of Brahman, and fame. One should not despise food—this is the vow. Breath is food, the body is the eater. In breath, the body is established; in the body, breath is established. Thus, food is established in food. Whoever knows this stands firm, is blessed with food, offspring, cattle, radiance, and fame. One should not reject food—this is the vow. Water is food, light is the eater. In water, light is established; in light, water is established. Thus, food is established in food. Whoever knows this stands firm and is blessed. One should produce abundant food—this is the vow. The earth is food, space is the eater. In earth, space is established; in space, earth is established. Thus, food is established in food. Whoever knows this stands firm and is blessed. One should not refuse anyone who seeks shelter—this is the vow. Therefore, by whatever means one may obtain food, it is said, “Food is to be sought from him.” Food is given from the mouth, the middle, and the end of life; as one gives, so it returns. When shelter is given, food must also be given. The wise, who possess food, do not say, “There is none,” but always say, “It is ready for him.” Therefore, one should strive to obtain abundant food, for as one gives at a particular time, so it returns at that time. Furthermore, in the human being, “security” is in speech, “acquisition and security” are in the breath, “action” is in the hands, “movement” is in the feet, and “liberation” is in the anus. In the divine, “satisfaction” is in rain, “strength” in lightning, “fame” in cattle, “light” in the stars, “progeny, immortality, and bliss” in the generative organ, and “all” in space. One should meditate on Brahman in all these aspects, for by such meditation, one becomes possessed of those qualities. As is said: “As one meditates, so one becomes.” One should meditate on “greatness” as Brahman, and one becomes great; on “mind,” and one becomes endowed with thought; on “reverence,” and desires bow before him; on “Brahman,” and one becomes possessed of Brahman; on “destruction by Brahman,” and rivals perish. The one who is in the person and the one who is in the sun are one. Beginning from “Breath is food, the body is the eater of food,” up to space, only the relation of food and eater is described for the effects.