The Jivas are enabled to have the needed types of experience by the order or Will of Isvara towards the quintuplication of the elements. These elements become the sources of the bodies that appear as subjects and objects in relative experience. The worlds thus produced differ in their quality, intensity and constitution in accordance with the nature of the desires of the Jivas for whose experience they are made manifest. The whole cosmos is materialised out of the five elements, and in it are situated the various Lokas or planes of existence. The subtleties of the bodies of Jivas also vary in accordance with the worlds they inhabit. Thus the Devas or celestials have no physical body, and there are those who have only the causal bodies bringing them into great proximity with the Reality. The Universal Consciousness in forming this physical realm is known by the name of Vaisvanara or Virat. When it animates the physical cosmos, all Jivas in all the fourteen planes of creation, are characterised by externality of consciousness, due to which they are deprived of insight into their own inner essences. This absence of true knowledge involves all Jivas, notwithstanding that some of them may be endowed with greater degrees of understanding. Being thus bereft of true knowledge the Jivas engage themselves in activity for the fulfilment of their desires. This fulfilment stimulates further activity in the same direction, and there is no end to this process, as desires are endless. The Jivas, thus, drift helplessly like insects caught in the currents of a river and find it impossible to get out of the whirls of the flow. Samsara or world-existence comes to an end only when the Jiva recognises its true identity with the Absolute.

The fall of the Jiva takes place in seven stages: Avidya, Aviveka, Ahamkara, Raga-dvesha, Karma, Janma and Duhkha. The first stage is when the Jiva is deprived of its universal consciousness and is made to feel as if it is not there at all. This is Avidya, the negation of Reality and the cause of the manifestation of relative reality. Avidya becomes the source of the erroneous identification of the Self with the limited existence in the form of a personality or a body. The Jiva under its influence begins to honestly feel that there is a real diversity of things and these are all absolutely real. The Jiva in its waking state is really a part of the universal Virat and ought really to know that its existence is impossible apart from Virat, but when, due Aviveka, or non-discrimination given rise to by Avidya, it begins to feel otherwise, and asserts its independence, considering the other parts of Virat as objects of its consciousness, Ahamkara or ego is thereby developed which veils the ultimate Reality and confirms the value of its own personal experiences as set in opposition to those of others. This principle of Ahamkara, while asserting its finitude and imperfection, is automatically made to feel an intrinsic want in itself, and struggles in every way possible, to overcome the limitations by fulfilling the wants. The finitude of the Jiva being ultimately rooted in its erroneous identification with a particular body by forgetting its essential nature, the desires born of it assume infinite forms and it becomes impossible for the Jiva to fulfil them by finite means. Thus, its desires and the actions directed to their fulfilment, exceed the limitations set to it by the short duration of its life, which it can live through any particular body. A succession of births and death is the result, with the false hope of complete satisfaction of the desires born of finite nature. Ahamkara causes likes and dislikes for particulars (Raga-dvesha), which is the incentive for all action (Karma). The binding actions infused with desires bring about birth in a body (Janma), and there comes in the grief (Duhkha) of the Jiva. A proper understanding of this state of affairs is a part of Viveka that should form the equipment of a sincere Sadhaka or spiritual aspirant, endeavouring to attain Brahman through knowledge. It is with this qualification that one should approach a spiritual preceptor or Guru, being dissatisfied with the worlds of desire and action, and with the genuine longing for freedom from Samsara. The Guru should be a Srotriya and a Brahmanishtha, one well-versed in the scriptures and established in Brahman. He instructs the disciple in the true nature of Brahman.

The company of a genuinely great preceptor is the result of maturation of one’s past good deeds, and to such a blessed soul, he becomes a veritable shady tree to cool its thirst in the desert of life. (Verses 15-31)

The Atman-consciousness is encased, as it were, in the sheaths called the physical (Anna), vital (Prana), mental (Manas), intellectual (Buddhi) and causal (Ananda) bodies, restricted to which it forgets itself as a universal reality and enters the space-time world of objects. The outermost sheath, which is the physical encasement, is born of the five quintuplicated gross elements. The vital sheath is formed of the five Pranas and the five organs of action. The mental sheath consists of the thinking mind and the Chitta in association with the five senses of knowledge. The intellectual sheath is constituted of the discriminating Buddhi and the Ahamkara working with the same senses. In the causal sheath the presence of a little Sattva becomes the source of the Jiva’s happiness in states like deep sleep, and this happiness reveals itself when the Jiva sees (Priya), possesses (Moda) or enjoys (Pramoda) a desired object. The condition of the Jiva-consciousness is just the condition of the sheath with which it identifies at any given time.

The independent character of the Atman is ascertained by a process of Anvaya and Vyatireka, or positive and negative analysis. The existence of the Atman in the state of dream while the physical body is not then existent, is called Anvaya (positive concomitance). The non-existence of the physical body in dream, while the Atman shines as a witnessing consciousness is called Vyatireka (negative concomitance). The existence of the Atman in the state of deep sleep, while the subtle body is not then existent, is Anvaya, and the non-existence of the subtle body in the deep sleep, while the Atman is inferred to exist, is Vyatireka. The existence of the Atman in Samadhi (divine realisation), while the causal body does not then exist, is Anvaya, and the non-existence of the causal body in Samadhi, while the Atman exists, is Vyatireka. By this process, the independence of the Atman over the five sheaths is established. The analysis of the three bodies involves also a clear discrimination of the five sheaths, which are all distinguishable by their quality and state of function, and not in substance.

The Atman exists in all the three states, while bodies function only in particular states. Or, the whole of the Anvaya-and-Vyatireka process can be put shortly, thus: The Atman is whatever and wherever the sheaths are, but the sheaths are not whatever and wherever the Atman is. This independent nature of the Atman is to be realised by carefully analysing the material unconscious nature of the sheaths as distinguished from the universal and conscious nature of the Atman which is the Kutastha-Chaitanya or immutable consciousness. Great moral courage is demanded of the spiritual aspirant by way of an unshakeable establishment in Sadhanachatushtaya, which includes intellectual discipline and ethical perfection. The teacher instructs the disciple in the essential nature of the Atman by the Mahavakya (great dictum):  Tat-Tvam-Asi (That thou art), which is one of the Siddhartha-bodha-vakyas or affirmations of existent facts, which have to be made the objects of contemplation for the attainment of Atmasakshatkara or Self-realisation. When the Atman is discovered to be different from the sheaths, it is at once realised as Brahman.

The meaning of a word or a sentence is usually understood by the power that is inherent in it, called the Sakti-Vritti, and it is this Vritti that manifests the primary apparent meaning of a sentence. Such meaning of a statement is called Vakyartha. But the underlying indicative meaning of the statement is known by another Vritti called Lakshana-Vritti, or definitive power, which opens the way to the correct grasp of the intended meaning. This underlying meaning of a sentence is its Lakshyartha. The Lakshanas or definitions are of three kinds called, Jahat-Lakshana, Ajahat-Lakshana, and Jahat-Ajahat-Lakshana. The Jahat-Lakshana is a definition by which we make out the true sense of a statement by abandoning its primary meaning and accepting the indicative one, such as when we say, ‘there is a village on the Ganges’, or, ‘there is noise in the street’, etc. Here the apparent meaning is rejected - for a village cannot be on the Ganges, and the street cannot make noise- and an altogether different one is accepted. In such a statement as “the white is running” we add another word, e.g. ‘horse’, to make the sense clear, and here we do not abandon what is given primarily, but bring something in addition to make the meaning complete. This is Ajahat-Lakshana. But in understanding the true meaning of sentences like ‘Tat-Tvam-Asi’, we follow the process of Jahat-Ajahat-Lakshana, by which a part of the meaning is abandoned and part of it accepted, as, when we say, “This is that Devadatta”, to identify a person at a particular place and time as the same person seen at a different place and time. Here the limiting factors, viz. space and time are abandoned, and the common factor, viz. the identity of the person is taken into consideration. In the statement, Tat-Tvam-Asi, likewise, Jiva and Isvara, seem to have apparently contradictory characters, such as Alpajnata or limited knowledge and Aikadesikatva or limitedness in space and time in the case of the Jiva, and Sarvajnata or Omniscience, Sarvasaktimattva, or Omnipotence and Sarvantaryamitva or Omnipresence in the case of Isvara. Isvara and Jiva are therefore not related as two different subjects or objects, nor as substance and attribute, or indicator and indicated; but constitute one universal being viewed differently on account of the Upadhis (limiting adjuncts) of Prakriti in its various forms, which cause an apparent division of Isvara (God), Jagat (World) and Jiva (individual). In this apparent manifestation, Isvara as Brahman reflected through Suddha-Sattva or Maya becomes the Nimittakarana or instrumental cause, and in relation to the Tamasi Prakriti becomes the Upadanakarana or material cause. It is Brahman itself that appears as Jiva through the medium of Avidya. Thus, there is a simultaneous transcendence of the characters of Isvara, Jagat and Jiva, in the correct apprehension of the meaning of the declaration, “Tat-Tvam-Asi”.

Isvara and Jiva become the objects indicated by the two terms, Tat and Tvam in the Mahavakya, ‘Tat-Tvam-Asi’, while their apparent verbal meaning is abandoned and the two are regarded as Brahman itself, associated with Suddha-Sattva (Maya) and Malina-Sattva (Avidya), respectively. Isvara becomes the instrumental cause of the universe when He is considered to be in association with Suddha-Sattva, and He himself becomes its material cause in association with Tamasi Prakriti. Thus Isvara is called Abhinna-Nimitta-Upadana-Karana, or the unified cause of the universe, instrumental as well as material. But the Jiva, being totally conditioned in Malina-Sattva in the form of Avidya, is infected with such defects as selfish desire and action directed to its fulfilment. With these limiting properties, Suddha-Sattva and Malina-Sattva are regarded as being distinct from the Common Substratum which is Brahman. Freed from these accidents the reality shrouded in the two grades of Sattva is one and undivided. Reality, as such, is independent existence, having nothing to do with either Suddha-Sattva, Malina-Sattva or Tamasi Prakriti, all which produce the false appearance of a division among Isvara, Jiva and Jagat. The transcendence of these relative properties is the realisation of Brahman, which is Akhanda-Ekarasa-Satchidananda (one, indivisible, essence of Existence-Consciousness-Bliss).

Now the question arises: is the ultimate Meaning, Brahman, Nirvikalpa (without attributes) or Savikalpa (with attributes). It cannot be said that the Nirvikalpa has attributes, because it would involve a self-contradictory statement, as when it is said, ‘a lame person is walking’; nor can we decide that attribute is present in the Savikalpa, because such a reasoning would land us in the fallacies of Atmasraya or begging the question, Anyonyasraya or mutual dependence, Chakraka or circular reasoning, and Anavastha of absence of finality. These fallacies will be present if we are to consider Brahman as associated even with such other properties as action, genus, objectness, relationship, etc. We should therefore regard all these characteristics as present only in perceivable and conceivable things and not in Brahman which cannot be said to be either Savikalpa or Nirvikalpa, as it transcends all concepts. The attributes that are supposed to be present in it are those that are mentally transferred by the Jiva from the world of its experience. (Verses 32-52)

Study of Reality in this manner is called Sravana, and pondering over it for a protracted period is called Manana. When the mind is totally free from all doubts and does not stand in need of even the reasoning process and gets fixed firmly on the object of contemplation, and there is only a single Vritti or mental modification, i.e. Vritti of meditation, it is said to be in the state of Nididhyasana. Samadhi is the superconscious divine realisation wherein the so-called distinction between the knower and known is overcome and the consciousness is itself, and shakes not as a flame in windless space. On rising from Samadhi one often retains a memory of it on account of the persisting Sattva-Samskaras (pure impressions), though in that experience no memory or any mental operation is possible on account of the absence of desire. The subsequent memory is the consequence of the intensity of previous practice, as well as of the unseen resources in the form of antecedent merit of contemplation.

In the process of meditation all the Vrittis (modifications) of the mind get subdued. These Vrittis are grouped into two categories: painless and painful. The painless modifications of the mind are Pramana, Viparyaya, Vikalpa, Nidra and Smriti. Pramana is the process of right perception of things with the help of sense-organs, inference, comparison, verbal testimony, etc. Viparyaya is erroneous knowledge born of defects in the perceptive organs or confusion in the mind caused by various factors. Vikalpa is the oscillating condition of the mind as to the true nature of the thing known. Nidra is the negative condition of the Vrittis where the activities of the mind are adjourned for a future time, and all psychological processes are wound up temporarily. Smriti is memory, wherein there is a remembrance of previous experience. These constitute the painless Vrittis of the internal organ.

The painful Vrittis are Avidya, Asmita, Raga, Dvesha and Abhinivesa. Avidya is ignorance on account of which one goes wrong in the assessment of values and deeds, and then comes to grief. Asmita is self-consciousness or egoism by which a person appropriates undeserving attributes to himself. Raga is attachment and Dvesha is aversion for desirable and undesirable things, respectively. Abhinivesa is clinging to one’s body due to which there is love of life and fear of death. All these Vrittis are obstructive in their nature, from the point of view of Yoga. In the state of true Yoga there is a single modification of the mind called Ekagrata, and here it perceives only its objective or ideal. In Dhyana or meditation there is a twofold consciousness of the meditator and meditated, while in Samadhi or absorption there is the transformation of all Vrittis into the Brahmakara-Vritti which destroys ignorance, desires and actions, and settles down, extinguishing itself like burnt camphor. In the state of Savikalpa-Samadhi there are Sattvika-Vrittis which cause the waking up of the Yogi into normal life. Even these Vrittis get transcended in Nirvikalpa-Samadhi. It is in this highest Samadhi, in which Consciousness rests in its own nature, that there will be a rain of the highest divine qualities, and a flood of virtue; hence this Samadhi goes by the name Dharmamegha (cloud of righteousness). Here comes the liberation of the soul, all Karmas having been completely abolished. The liberated ones are grouped in a graduated series in accordance with the degree of Sattva still present in them, and are called Brahmavit, Brahmavidvara, Brahmavidvariya, and Brahmavidvarishtha, when they are in the states of Sattvapatti (where there are flashes of Brahman), Asamsakti (wherein one is spontaneously free from all attachments), Padarthabhavana (in which there is only the perception of Brahman alone in everything), and Turiya (where individual consciousness gets permanently transfigured in the experience of Brahman).

The virtue that is showered in Dharmamegha-Samadhi is not the ethical quality to which we are accustomed in this world, but the spontaneous expression of the highest Reality itself. As luminosity is the very nature of the sun and does not stand in need of any effort on the part of the agent for its manifestation, this Samadhi puts an end to the entire network of past impressions embedded in the mind even unconsciously, and removes by root the entire conglomeration of the causes of further experience. On account of the direct realisation of the stupendous inter-relatedness of things, the Yogi knows the highest in his knowledge and does not consider himself as an agent of actions which will bear any particularised fruits or results in the future. This is Aparoksha-Jnana or direct knowledge, on having attained which the perception of Reality becomes as clear as the observation of a fruit on one’s palm. This is the maturity of deep meditation practised after the acquisition of Paroksha-Jnana or indirect knowledge in the form of a correct understanding of the meaning of the great Upanishadic sentence, Tat-Tvam-Asi. While indirect knowledge received from a preceptor destroys all palpable sins, direct knowledge burns up the results even of the deeds done prior to such knowledge, and blazes up Brahman-realisation shining like the midday sun thoroughly destroying all darkness. (Verses 53-64)