The individual self meditated upon by those who follow the path ‘Akshara’ (the Impherishable) is thus described: It cannot be ‘defined’ in terms indicated by expressions like gods and men etc., for It is different from the body; It is ‘imperceptible’ through the senses such as eyes; It is ‘omnipresent and unthinkable,’ for though It exists everywhere in bodies such as those of gods and others, It cannot be conceived in terms of those bodies, as It is an entity of an altogether different kind; It is ‘common to all beings’ i.e., alike in all beings but different from the bodily forms distinguishing them; It is ‘immovable’ as It does not move out of Its unique nature, being unmodifiable, and therefore eternal. Such aspirants are further described as those who, ‘subduing their senses’ like the eye from their natural operations, look upon all beings of different forms as ‘equal’ by virtue of their knowledge of the sameness of the nature of the selves as knowers in all. Therefore they are not given ‘to take pleasure in the misfortune of others,’ as such feelings proceed from one’s identification with one’s own special bodily form. Those who meditate on the Imperishable Principle (individual self) in this way, even they come to Me. It means that they also realise their essential self, which, in respect of freedom from Samsara, is like My own Self. So Shri Krishna will declare later on: ‘Partaking of ‘My nature’ (14.2). Also the Shruti says: ‘Untainted, he attains supreme equality’ (Mun.U., 3.1.3). Likewise He will declare the Supreme Brahman as being distinct from the freed self which is without modification and is denoted by the term ‘Imperishable’ (Akshara), and is described as unchanging (Kutastha). ‘The Highest Person is other than this Imperishable’ (15.16-17). But in the teaching in Akshara-vidya ‘Now that higher science by which that Akshara is known’ (Mun.U., 1.5) the entity that is designated by the term Akshara is Supreme Brahman Himself; for He is the source of all beings, etc. Greater is the difficulty of those whose minds are attached to the unmanifest. The path of the unmanifest is a psychosis of the mind with the unmanifest as its object. It is accomplished with difficulty by embodied beings, who have misconceived the body as the self. For, embodied beings mistake the body for the self.

The superiority of those who adore the Supreme Being is now stated clearly: