22. These properties appear also as the mind, and are called its hyperphysical or mental faculties; while it is downright mistake on the part of some to understand them as belonging to the body. (The sánkhya materialists understand the internal faculties as products of the body and matter).
23. The self same mind is termed also the living principle—Jíva (Zoa), when it is combined with its purer desires; and is to be known after all to be bodiless and unknown in its nature. (The life being combined with gross desires, assumes the body for its enjoyment of them, but loosened from its fetters, it resumes its purer nature. Hence the future spiritual life, is free from grosser wishes).
24. There is no body as myself or any other person in this world, except this wondrous and self-existent mind; which like the sons of Indu, assumes the false conception of being real Brahmás themselves.
25. As the Aindavas were Brahmás in their minds, so my mind makes me a Brahmá also; it is the mind that makes one such and such, according to the conception that he entertains of himself. (We are in reality nothing, but what our minds inform us to be).
26. It is only by a conceit of my mind, that I think myself situated as a Brahmá in this place; otherwise all these material bodies, are known to be as unreal, as the vacuity of the soul wherein they abide.
27. The unsullied mind approximates the Divine, by its constant meditation of the same; but being vitiated by the variety of its desires, it becomes the living being, which at last turns to animal life and the living body. (This is called the incarnation of the living soul or the materialization of the spirit).
28. The intelligent body shines as any of the luminous orbs in the world of the Aindavas, it is brilliant with the intelligent soul, like the appearance of a visionary creation of the mind. (The body is a creature of the mind like a figure in its dream).
29. All things are the productions of the mind and reflexions of itself, like the two moons in the sky, the one being but a reflexion of the other; and as the concepts of the Aindava worlds.
30. There is nothing as real or unreal, nor a personality as I or thou or any other; the real and unreal are both alike, unless it be the conception which makes something appear as a reality which has otherwise no reality of itself.
31. Know the mind to both active and inert (i.e. both as spirit and matter). It is vast owing to the vastness of its desires, and is lively on account of its spiritual nature of the great God; but becomes inert by its incorporation with material objects.