"A difference among souls, and a difference of the unsentient and the soul each from the other.

"Also the difference of unsentient things from one another, the world with its five divisions.

"This same is real and from all eternity; if it had had a beginning it would have an end:

"Whereas it does not come to an end; and it is not illusorily imagined:

"For if it were imagined it would cease, but it never ceases.

"That there is no duality is therefore the doctrine of those that lack knowledge;

"For this the doctrine of those that have knowledge is known and sustained by Vishṇu."

The purpose, then, of all revelations is to set out the supreme excellence of Vishṇu. With this in view the Lord declared:—

"Two are these persons in the universe, the perishable and the imperishable;

"The perishable is all the elements, the imperishable is the unmodified.