33. The word Jíva or the living soul (zoa), is brought under a figurative sense, ‘to mean something real in the unreal body’. Hence Brahmá is said to be the life and soul of the unreal world.
34. The gross embodied soul, is of the form of vacuum like the mind and yet it imagines itself to reside in an ovum in the body, as Brahmá is supposed to be seated in the mundane egg. (i.e. The soul loses its light airy shape and free range, by being confined in the body).
35. Some view the spirit of God as floating on the surface of the (ante-mundane) waters (in the form of Náráyana); and others view it in the person of the Lord of creatures (Brahmá); while there are others, who look at it as infused throughout the creation in the figure of viráj. These are called the subtile and gross bodies of the soul (sthúla and súkshma saríras).
36. The soul or spirit is the spacious womb of productions, and the means of executing its own purposes, and of knowing the proper time and place, and the article and the manner of action (modus operandi).
37. The mind is the inventor of words, expressive of ideas (in the soul), and subjects itself to the arbitary sounds of its own invention. Hence God is erroneously said to be embodied in words (sabda Brahma of Mimánsá philosophy) in this world of errors.
38. The unproduced and self-born Brahmá, that has risen of himself (and represents the mind), is as unreal as the soaring of a man in the sky in his dream.
39. This all supporting-embodied soul, is the prime Lord of creatures, who is said to have formed this illusory frame of the world.
40. But there was nothing formed or born in it (in reality); nor is there any substance to be found in the world. It is the same vacuous form of Brahma still, whose essence is known to extend as the infinite space itself.
41. Things appearing as real, are as unreal as an imaginary city (Utopia), which presents a variety (of forms and colours) to the fancy, without being built or painted by any body. (The phenomenal appearance of the world, is likened to a phantasmagoria).
42. Nothing that is unmade or unthought of, can be real (either in substance or idea); and the gods Brahmá and others, being freed from their avocations at the universal dissolution of existence, could neither resume their functions nor have materials for the same.