Book III.--Of the Soul and its Summum Bonum
When at death the soul passes from the body its subtle material elements still cling to it. Good souls pass on to the moon, whence they afterwards descend in a form and state determined by their former actions [Karma]. If the previous life has been a moral failure, the new life now entered upon will belong to a lower level of being, i.e., the man may become an animal, the higher, animal may become a lower one. On the other hand, there may be an ascent in the scale of being.
When the soul is a-dreaming, what it thinks it sees and hears, etc., is all illusion, for it does not see or hear, etc., what it thinks it does. In a state of profound dreaminess the soul leaves the body and lives in close fellowship with Brahman.
How is the soul to obtain final release from the thraldom of material conditions? By meditating on Brahmanas he is set forth in the sacred scriptures. Brahman must be thought about and meditated on in all his attributes, and this produces identity with the one great self of existence.
Though Sankara makes this to be the teaching of the Sutras, in another place he insists that Brahman is without attributes. He is not, therefore, consistent. The meditation on Brahman which leads to soul-freedom must have regard also to Brahman's negative qualities, i.e., his not being gross, nor subtle, wise nor foolish, etc.
THE RELATION OF KNOWLEDGE AND CONDUCT
The knowledge of Brahman is independent of action, and not subordinate to it. It is vidya [compare vision, which has the same etymology], or knowledge, that is alone prescribed in the holy writings, not conduct. Where, however, there is right knowledge, there will be rightness of life. But mere rightness of life is nothing; it is that which leads to it and is the cause that is alone commanded and commended [compare the controversy among Christian theologians about faith and works]. The knowledge which saves and enfranchises may be reached by a man in this present life, and will be, if the appropriate means are employed.
OF BRAHMANHOOD
Meditation is a duty to be observed to the very close of life, and the amount and intensity of it are the measure of a man's virtue and piety. When he has reached the full knowledge of Brahman, a man is freed from the consequences [karma] of all his evil deeds, past, present, and future. [One would think that the state of Brahmanhood excluded the possibility of sin, but this Sutra seems to imply the contrary. The Sutras, however, make a distinction between a lower state of Brahmanhood and a higher. See below.]
What happens to the knowing one (vidvan) at death?The soul of him who has at death the lower Brahman knowledge merges into the subtler elements. But when the highest knowledge is attained there is complete absorption in Brahman. Whoever dies in possession of this highest knowledge is at once merged in Brahman, and rests eternally and perfectly in him.