Just as the soul acquires a childhood body, a youth body, and an old-age body during this life, similarly, the soul acquires another body after death. This should not delude the wise. (See also 15.08) (2.13)


Just as a person puts on new garments after discarding the old ones, similarly, the living entity or the individual soul acquires new bodies after casting away the old bodies. (2.22)

All beings are unmanifest (or invisible) to our physical eyes before birth and af­ter death. They manifest between birth and death only. What is there to grieve about? (2.28)

All actions are performed by the forces (or Gunas) of Nature, but due to delusion of ego or ignorance, people assume themselves to be the doer. (See also 5.09, 13.29, and 14.19) (3.27)

There is nothing higher than Me, the Supreme Being, O Arjuna. Everything in the universe is strung on Me like different jewels are strung on the thread of a necklace. (7.07)

After many births, the enlightened one resorts to Me by realiz­ing that everything is, indeed, My manifestation. Such a great soul is very rare. (7.19)

            All this is, of course, the Spirit because everything is born from, rests in, and merges into the Spirit (ChU 3.14.01). All this is Spirit. The Spirit is everywhere. All this universe is, indeed, Spirit (MuU 2.02.11). The Bible says: You are gods (John 10.34). The Vedas and Upanishads declare: (1) Consciousness is Spirit (AiU 3.03 in Rigveda). (2) I am Spirit (BrU 1.04.10 in Yajurveda). (3) You are Spirit (ChU 6.08.07 in Samaveda). (4) The Spirit is also called Atma (or Brahman, Brahm, Brahma) (MaU 02 in Atharvaveda). That which is One has become all these (RV 8.58.02). The entire creation and every or­der of reality are nothing but another form of divinity.

            The male musk deer, after a vain search for the cause of the scent of the musk, at last will have to find the musk in himself. After God-realization, one sees that it is the Spirit of God (or Consciousness) that has be­come the universe and all living beings. Everything is con­sciousness. Creation is like countless waves appearing in the ocean of con­sciousness by the wind of divine power (Maya). Everything, including the primordial divine energy called Maya, is nothing but part and parcel of the Absolute.




Neither the celestial controllers nor the great sages know My origin because I am the origin of celestial controllers and great sages also. (10.02)


One who knows Me as the unborn, the beginningless, and the Supreme Lord of the universe, is considered wise among mortals and becomes liberated from the bondage of Karma. (10.03)


Discrimination, Self-knowledge, non-delusion, forgiveness, truthfulness, control over the mind and senses, tranquility, pleasure, pain, birth, death, fear, fearlessness, nonviolence, equanimity, contentment, austerity, charity, fame, ill fame ¾ these diverse qualities in human beings arise from Me alone. (10.04-05)


The great saints, sages, and all the creatures of the world were born from My potential energy. (10.06)


One who truly understands My manifestations and yogic powers, is united with Me by unswerving devotion. There is no doubt about it. (10.07)


I am the origin of all. Everything emanates from Me. The wise who understand this adore Me with love and devotion. (10.08)

            That which is One has become this all (RV 8.58.02).


My devotees remain ever content and delighted. Their minds remain absorbed in Me and their lives surrendered unto Me. They always enlighten each other by talking about Me. (10.09)



I shall fully describe the Supreme Being ¾ the object of knowledge. By knowing this one at­tains immortality. The beginningless Supreme Being is said to be neither eternal nor temporal. (See also 9.19, 11.37, and 15.18) (13.12)

            In the beginning there was neither Eternal Being (Sat, Brahma) nor temporal (Asat, Divine Beings, Devas)  ¾ no sky, no air, neither day nor night. There was nothing whatsoever other than the Absolute Supreme Being (RV 10.129.01, AiU 1.01). The Absolute is beyond both Divine Beings (celestial controllers, Devas) and the Eternal Being (Spirit) (Verse 15.18). Therefore, He is neither temporal nor eternal. The Supreme Being or the Absolute is also both temporal and eternal (Verse 9.19) and beyond temporal and eternal (Verses 11.37, 15.18) because He is everywhere, in everything, and also beyond everything. Therefore, the Absolute is all three ¾ neither temporal nor eternal, beyond both temporal and eternal, as well as both temporal and eternal ¾ at the same time.


The Supreme Being has His hands, feet, eyes, head, mouth, and ears eve­rywhere because He is all-pervading and omnipresent. (13.13)


He is the perceiver of all sense objects without the physical sense organs; unattached, and yet the sustainer of all; devoid of the three modes of material Nature, and yet the enjoyer of the modes of material Nature by becoming the living entity. (13.14)

            Self walks without legs, hears without ears, performs many actions without hands, smells without a nose, sees without eyes, speaks without a mouth, and enjoys all tastes without a tongue. All His actions are so marvelous that one finds His greatness utterly beyond description (TR 1.117.03-04). The Supreme Being may be de­scribed only by parables and paradoxes and in no other way. (See also ShU 3.19). Self expands Himself as the living entity to enjoy three modes of material Nature.

            God does not possess a body like an ordinary being. All His senses are transcendental, or out of this world. His potencies are multifarious. Any one of His senses can perform the action of any other sense. All His deeds are automatically performed as a natural consequence.

He is inside as well as outside all beings, animate and inanimate. He is incomprehensible because of His subtlety. And because of His omnipresence, He is very near ¾ residing in our inner psyche ¾ as well as far away in the Supreme Abode. (13.15)


He is undivided, yet appears to exist as if divided in living beings. He is the ob­ject of knowledge and appears as the Creator (Brahm|), Sustainer (Vishnu), and Destroyer (Shankara) of all be­ings. (See also 11.13, and 18.20) (13.16)

            One planet earth appears divided into so many countries; one country appears divided into several states; one state appears divided into counties, and so on; similarly, one Reality ap­pears as many. These are apparent divisions because they have the same order of reality. The term God is used for the Generator,