O Mahatman, for what reason should Brahma and others not bow down to You, who are great and are the First Being and the Creator even of Brahma, namely, Hiranyagarbha? O Infinite, O Lord of the gods, O You who have the universe for Your abode! You are the ‘Akshara’. What does not perish, is the Akshara, here, the ‘principle of individual self'; for the individual self does not perish as established in Shruti passages: ‘The intelligent self is not born, nor dies’ (Ka.U., 1 .2.18). You alone are the ‘existent and the non-existent,’ the principle of Prakrti, in its condition as effect and in its condition as cause. This is denoted by the terms ‘Sat’ (existent) and ‘Asat’ (non-existent). You alone are the state of effect denoted by the term ‘Sat’, which is the state of diversification by names and forms, and also the state of cause, denoted by the term ‘Asat’, which is the state incapable of such divisions and diversities. ‘What is beyond both’—what is beyond Prakrti and the individual self associated with the Prakrti, as also from the principle of liberated selves who are different from those associated with Prakrti, i.e., bound souls. You alone are that also.

Therefore: