The mode of conducting it is described as follows.
Kapála kuhare jihvá, pravesitá viparítagá, Bhruvorantargatá drishtir, mudrá-bhavati khecarí.
[5] This passage contradicts the belief of his rising and sleeping by turns at the end of each kalpa of the creation and dissolution of the world, as well as the popular faith of Hari’s, sayana and Utthána at the opposite tropics.
[6] The pre-existent substratum is the Noumenon underlying all phenomena. It is the support of qualities, and something in which all accidents inhere. Berkeley.
[7] It contradicts the well known axiom of Locke, that, “it is impossible for the same thing to be and not be at the same time.”
[8] The unknown substance is the known cause, a spiritual substance—God. Berkeley.
[9] The venerable Vasishtha would not raise question “where is the shadow of a shadow?” (prativimbasya prativambam kutak), had he known the discoveries of the modern science of Optics, and the achievements of photography and phonography, the refractions of prismatic lens and the vibrations of musical wires.
[10] The gods Brahma, Vishnu, Siva, Sun, Indra and all others, are assimilated into the Supreme Spirit in their state of rest. He is beyond all attribute and out of the sphere of the universe, and is of the form of an immutable Intellect.
[11] The living soul is the creative spirit of God, represented by the divine hypostasis of Hiranyagarbha or Demiurgus, which is dependent on the Supreme spirit.
[12] Tanmátra or tat-mátra might be rendered from its affinity as “that matter,” but the idealistic theory of vedánta being opposed to that of the materialistic, it expresses only the idea and not the matter.