All words originate and come to their ends in space. The universe began when the creator Prajapati meditated. As he meditated, the Vedas and three sounds were created: BHUR (earth), BHUVAS (air), and SVAR (sky). From these sounds came OM, which encompasses the “whole universe” (113). Brahman is infinite, with a quarter of himself representing the universe and the remainder embodying the “heaven of Immortality” (113).

Next, the author describes the light that transcends even the heavens as the light “that shines in our heart” (113). Brahman is the universe and everything in it, while the essence of humanity is faith. The Spirit “contains all works and desires and all perfumes and all tastes” and the sage Sandilya claims that he will go to Brahman, “when I go beyond this life” (114). The next part is a poem where the speaker talks of going to the “imperishable Treasure” and the spirits of life, earth, air, and the heavens “by his grace” (114).

A person’s lifetime is compared to a sacrifice, with the first 24 years of a life representing the morning offering of “Soma-wine” (115), the next 44 years the midday offering, and the next 48 years the evening offering.